The Bookkeeper Recorded the Following Journal Entry Allowance for Doubtful

The bookkeeper recorded the following journal entry Allowance for Doubtful Accounts 1,000
Accounts Receivable - Richard James 1,000
Which one of the following statements is false?

A) This entry is only prepared on the last day of the accounting period.
B) There should be written authorization for this transaction from someone who does not have responsibilities related to recording cash.
C) There could be a violation of internal control policies.
D) James' account was written off because it was determined to be uncollectible.