Under the allowance method for uncollectible accounts,

A) Bad Debts Expense is debited when an account is deemeduncollectible and must be written off.

B) the carrying value of receivables is the same both before andafter an account has been written off.

C) the carrying amount of receivables is the same both beforeand after an account that had previously been written off isrecovered.

D) the recovery of an account receivable previously written offresults in a credit to the Bad Debt Expense account.