Which of the Following Is Characteristic of the Allowance Procedures

Which of the following is characteristic of the allowance procedures used for estimating bad debts?

A) The percentage of net credit sales method takes into account the existing balance in the allowance for doubtful accounts.
B) The direct write-off method takes into account the existing balance in the allowance for doubtful accounts.
C) The aging of accounts receivable method takes into account the existing balance in the allowance for doubtful accounts.
D) The direct write-off method does a better job of matching revenues and expenses.