Why is the realizable value of a credit sale often less than that of a cash sale?

A. The retailers give a sales discount to customers paying with a credit card.

B. Some accounts will never be collected. Therefore, the average amount collected on credit sales is less than the total amount of the sales.

C. Credit card transactions are easier to process than cash transactions, and the retailers save money on credit card transactions.

D.The retailers are given a discount from the credit card companies when customers use a credit card for their purchase.

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