The Accounts Receivable Subsidiary Ledger

The accounts receivable subsidiary ledger

A) is not effected by the write-off of individual accounts.
B) provides the supporting detail (i.e.,individual customer names and amounts owed) for the general ledger account "Accounts Receivable."
C) is kept for both the "Accounts Receivable" and the "Allowance for Uncollectible Accounts" accounts.
D) is only kept by companies that use the allowance method of estimating bad debts.
E) All of the above are true statements.