Which of the following would not be a signal that a company may have understated its reserve

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Which of the following would not be a signal that a company may have understated its reserve for doubtful debts?

(a) Accounts receivable increases as a percentage of sales.

(b) The reserve for bad debts decreases as a percentage of accounts receivable.

(c) The net amount for accounts receivable decreases as a percentage of total current assets.

(d) All of the above.

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