Archer Company and Zorro Company Both Have Significant Amounts of Accounts

Archer Company and Zorro Company both have significant amounts of accounts receivable at any time, and both experience bad debts from time to time. Archer uses the percentage- of- sales method to account for bad debts, and Zorro uses the direct write- off method. Which of the following statements is FALSE?

A) Archer Company's profit is more accurate due to their accounting method.
B) Zorro Company's method follows the accrual method of accounting.
C) Archer Company's method will provide better matching of revenues and expenses.
D) Zorro Company's method does not provide good matching of revenues and expenses.