Under the allowance method for uncollectible accounts,

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

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

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

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