In Making Collection Telephone Calls to a Group of Accounts

In making collection telephone calls to a group of accounts, how should the accounts be organized to determine where to begin?

A) Organize the accounts alphabetically and start with the letter A.
B) Organize the accounts by account number and start with number 1.
C) Organize the accounts according the number of days past the date of service the account is delinquent.
D) Determine which patient you think may be easier to collect from and start with that account.