Under the Direct Write-Off Method of Accounting for Uncollectible Accounts

Under the direct write-off method of accounting for uncollectible accounts:

A) The current year uncollectible accounts expense is less than the expense would be under the income statement approach.
B) The relationship between the current period net sales and current period uncollectible accounts expense illustrates the matching principle.
C) The Allowance for Doubtful Accounts is debited when specific accounts receivable are determined to be worthless.
D) Accounts receivable are not stated in the balance sheet at net realizable value, but at the balance of the Accounts Receivable ledger account.