choose the correct option please

17. Company As production and operation have seasonality. June to October is the peak season for production and operation, and November to May is the off-season for production and operation. Assuming other conditions remain unchanged, the following calculation methods will overestimate accounts receivable The number of account turnovers is ()

A. Change from using operating income to using credit sales for calculation

B. Use the average of the opening balance and the end of the year balance of accounts receivable to calculate

C. Use the average daily balance of accounts receivable in peak season for calculation

D. From the average balance of accounts receivable after writing off bad debt losses to the average balance of accounts receivable before writing off bad debt losses for calculation