Which of the Following Is NOT True Regarding Accounts Receivable

Which of the following is NOT true regarding accounts receivable?

A) Accounts receivable arise from credit sales where we debit account receivable and credit sales.
B) The risk is that a customer may break their promise to pay resulting in a bad debt or uncollectible account.
C) It is important to track accounts receivable to determine if accounts are collected in a timely manner.
D) Due to a company's prescreening activities,it is generally not that important to track the receivable after the credit sale.