A Debit Balance in the Allowance for Doubtful Accounts

A debit balance in the Allowance for Doubtful Accounts

A) should never occur.
B) is always the result of management not providing a large enough allowance in order to manage earnings.
C) may occur before the end-of-period adjustment for uncollectibles.
D) may exist even after the end-of-period adjustment for uncollectibles.