Which of the following statements below is false?

a. The allowance for uncollectible accounts reduces accounts receivable to their net realizable value

b. The percentage of receivables method may use either an overall rate or different rate for each age category

c. Any existing balance in the allowance for uncollectible accounts ignored in calculating the uncollectible accounts expense under the percentage except tha the allowance account must have a credit balance after adjustment

d. A write-off of an account reduces the net amount shown for accounts receivable on the balance sheet

e. None of these.