When using the allowance​ method, after a company has previously written off an​ account, ________.

A. the company does not need to reminus−establish the receivable account

B. the company continues to send monthly statements to the customers whose accounts have been written off

C. the company cannot collect from these customers because their accounts have been written off

D. when a customer pays on an account that has been written​ off, the company needs to reverse the writeminus−off to the Allowance for Bad Debts account and then record the receipt of cash