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20. If accounts receivable are pledged against borrowings, the amount of accounts receivable pledged should be a. Excluded from the total receivables with disclosure. b.

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20. If accounts receivable are pledged against borrowings, the amount of accounts receivable pledged should be a. Excluded from the total receivables with disclosure. b. Excluded from the total receivables without disclosure. c. Included in total receivables with disclosure. d. Included in total receivables without disclosure

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