Which of the following revenue related transactions is not linked to the accounts indicated?

		a.Recognize revenues too early-accounts receivable and revenue.
		b.Understate allowance for doubtful accounts-bad debt expense, allowance for doubtful accounts.
	c.	Don't write off uncollectible receivables-sales returns, sales discounts.
	d.	Don't record discounts given to customers-cash, sales discounts, accounts receivable.