A company uses the allowance method to measure bad​ debts,

A) the Allowance for Bad Debts account is debited when the bad debts expense is estimated
B) the Bad Debts Expense account is debited when an account is written off
C) Accounts Receivable will be reported on the Balance Sheet at net realizable value
D) the Allowance for Bad Debts account balance is added to the balance of the Accounts Receivable account to arrive at the net realizable value