Presented below are several receivables transactions. For each transaction, indicate whether the receivables should be reported as accounts receivable, notes receivable, or other receivables on a statement of financial position.

(a) Advanced $10,000 to an employee.
(b) Estimated $5,000 of income tax to be refunded.
(c) Received a promissory note of $5,000 for services performed.
(d) Sold merchandise on account to a customer for $6,000.
(e) Sold merchandise for $1,200 to a customer who used a company credit card in payment.
(f) Sales tax (HST) of $2,500 is recoverable at the end of the quarter.
(g) Extended a customer’s account for six months by accepting a note in exchange for the amount owed on the account.