Identify which of the following statements are correct. a. Notes receivable are a non-current asset. b. Accounts receivable that result from sales transactions are often called trade receivables. c. Receivables are considered non-financial assets d. Non trade receivables include advances to employees, sales tax recoverable, and income tax refunds. e. Under a perpetual inventory system, when goods are sold, a company needs to record two transactions: (1) to record the sale and (2) to record the cost of the merchandise sold. f. Due to regulatory requirements, subsidiary ledgers must be maintained for each customer of a company. g. The balance in the accounts receivable subsidiary ledgers may differ from the balance of the accounts receivable control account in the general ledger in some instances