In Relation to the Direct Write-Off Method of Accounting for Bad

In relation to the direct write-off method of accounting for bad debts, it is not true that:

A) bad debts are charged as an expense at the time an account is determined to be uncollectable.
B) the entry to write off bad debts is debit bad debts expense, debit GST collected, credit accounts receivable.
C) there is no contra asset account for estimated doubtful debts.
D) bad debts expense is recorded in the same period in which its related sales revenue is included as income.