Which of the Following Statements Is Not Correct

Which of the following statements is not correct? A) The allowance method involves anticipating losses from uncollectible accounts by recognizing an expense for these losses before the actual accounts are written off. B) The adjusting entry to record the estimated loss from uncollectible accounts includes a credit to Accounts Receivable. C) Losses from uncollectible accounts can be estimated by analyzing sales or accounts receivable. D) The balance of Uncollectible Accounts Expense appears among the operating expenses on the income statement.