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On a balance sheet, what is the preferable presentation of notes or accounts receivable from officers, employees, or affiliated companies? (a) As assets, but separately

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On a balance sheet, what is the preferable presentation of notes or accounts receivable from officers, employees, or affiliated companies? (a) As assets, but separately from other receivables. (b) As offsets to capital. (c) By means of notes or footnotes only. (d) As trade notes and accounts receivable if they otherwise qualify as current assets

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