An analyst notes that ABC Inc.'s allowance for credit losses as a percentage of year-end accounts receivable has changed. Which of the following would not be a plausible explanation for the change? a) ABC's management expects a default rate on outstanding receivables different than prior years. b) ABC's management is using the allowance for credit losses to "manage" earnings. c) The company ages its receivables and the distribution of accounts receivable over the various age categories is different than prior years. d) The company has stopped making sales on credit