Which of the following statements is false? Select one: a. The percentage-of-receivables method may use either an overall rate or a different rate for each age category b. The Allowance for Uncollectible Accounts reduces accounts receivable to their net realizable value. c. None of these. d. A write-off of an account reduces the net amount shown for accounts receivable on the balance sheet. e. 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. Next page