6) Which of the following statements is false? Recording an accrual of revenue increases stockholders' equity If a company's accounts receivable are a material amount the company must use the allowance method of accounting for their accounts receivables. C. Using the allowance method of accounting for accounts receivables follows the matching concept. D. The issuer of a note records a receivable on their books on the date the note is issued. E. A debit memo issued by the bank reduces a company's cash balance