Which of the Following Is Characteristic of a Company That

Which of the following is characteristic of a company that uses the allowance method of accounting for bad debts?

A) It does not use a contra-asset account called Allowance for Doubtful Accounts.
B) It records bad debt expense each time an account is determined to be uncollectible.
C) It increases its accounts receivable balance when the account is written off.
D) It reports accounts receivable in the balance sheet at their net realizable value.