Which of the Following Statements About Trade Receivables, Bad Debts

Which of the following statements about trade receivables, bad debts and provisions for bad debts is incorrect?

A) Trade receivables usually appear as a current asset in the statement of financial position
B) Provisions for bad debts usually have a debit balance in the ledger
C) The bad debts account usually has a debit balance in the ledger
D) An increase in the provision for bad debts account will reduce the profit of the entity.