A third party is willing to finance Company A's accounts receivable with recourse. In the past, the company has had a high percentage of uncollectible receivables. What is the impact to the company on its balance sheets? A. accounts receivable are sold and removed from the balance sheet, and cash increases by the amount of sale. B. accounts receivable remain on the balance sheet, and notes payable increase by the amount of borrowing. C. the cash account increases by the amount of borrowing, and notes payable decrease by the same amount. D. accounts receivable are sold and removed from the balance sheet, and notes payable increase by the same amount.