When company uses the allowance method to measure bad debts, O A. the Bad Debts Expense account is debited when an account is written off O B. the Allowance for Bad Debts account balance is added to the balance of the Accounts Receivable account to arrive at the net realizable value O C. the Allowance for Bad Debts account is debited when the bad debts expense is estimated O D. the amount of bad debts expense is estimated at the end of the accounting period