Which of the following is not a reason why companies maintain two separate T-accounts for accounts receivables?

1. There is a level of uncertainty about the collection of receivables at the time of reporting.

2. It allows a company to manage the total receivables owed to them.

3. It communicates a more complete picture of what is owed to the company versus what is expected to be collected.

4. It enables the accounts identified as being uncollectible to be separated out from the good accounts.