BE8-1 Presented below are three receivables transactions. Indicate whether these receiv- ables are reported as accounts receivable, notes receivable, or other receivables on a state- ment of financial position. (a) Sold merchandise on account for W64,000,000 to a customer. (b) Received a promissory note of W57,000,000 for services performed. (c) Advanced W8,000,000 to an employee