Assuming a sale of stock futures being liquidation of long stock futures, which among the following is true?

a. Receivable from broker amount will be shown as investments on the asset side of balance sheet

b. Receivable from broker amount will be shown in the P&L account

c. Receivable from broker will be shown as current assets on the balance sheet

d. Receivable from broker shown off balance sheet

e. Receivable from broker will be adjusted to payable to broker