When a company under$-$estimates allowance for doubtful accounts $($ADA$),$ which of the following statements is$$FALSE$?$

Question $8$ options:

a$)$

Current period Bad Debt Expense is understated.

b$)$

Reported A$/$R on current balance sheet is understated.

c$)$

Current period Net Income is overstated.

d$)$

Future period Net Income will be understated.