Which of the following statements is false?

Select one:

a. None of these.

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

c. Any existing balance in the Allowance for Uncollectible Accounts is ignored in calculating the uncollectible accounts expense under the percentage-of-sales method except that 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. The Allowance for Uncollectible Accounts reduces accounts receivable to their net realizable value.