Which of the Following Is Not True About Accounting for Long-Term

Which of the following is not true about accounting for long-term construction contracts?

A) Long-term construction contracts could show a contract asset or contract liability, depending on the relation between construction in progress and billings.
B) Billings on contracts in progress is a contra account to accounts receivable.
C) Gross profit is debited to construction in progress.
D) When a customer is billed for payment due, billings on contracts in progress is credited at the same time accounts receivable is debited.