Which one of the following statements is true?

a. A subsidiary ledger takes the place of the control account for some companies.

b. The balance in the control account, Accounts Receivable, should be equal to the sum of the balances in the subsidiary ledger for accounts receivable.

c. An accounts receivable subsidiary ledger represents amounts due to vendors and suppliers.

d. When a company uses a subsidiary ledger, the balance in the control account, Accounts Receivable, shows only the amount the company expects to collect from the accounts receivable, net of any expected uncollectible accounts.