True or False?

A) Preferred Shareholders are legally guaranteed dividends each year

B) A debit balance in the Allowance for Doubtful Accounts implies the company overestimated their uncollectible accounts

C) The Discount on Bonds Payable is a temporary account

D) Revenue decreases when a customer pays within the time frame of a cash discount (ie, they pay in 10 days for 2/10, n/30)