Indicate Whether Each of the Following Statements Is True or False

Indicate whether each of the following statements is true or false assuming use of the allowance method of accounting for uncollectible accounts.
_____ a)The Allowance for Doubtful Accounts is a contra-asset account.
_____ b)The net realizable value of receivables is the difference between the ending balance of accounts receivable and the ending balance in the allowance for doubtful accounts.
_____ c)The recognition of uncollectible accounts expense at the end of an accounting period does not affect the net realizable value of accounts receivable.
_____ d)The write-off of an uncollectible account reduces the net realizable value of accounts receivable.
_____ e)The write-off of an uncollectible account does not affect the amount of a company's equity.