Presented below are various receivable transactions entered into by Martin ToolCompany. Indicate whether the receivables are reported as accounts receivable, notes receivable, or other receivables on the balance sheet.

a. Loaned a company officer $1,000.

b. Accepted a $2,000 promissory note from a customer as payment on account.

C. Determined that a $10,000 income tax refund is due from the Canada Customs and Revenue Agency.

d. Sold goods to a customer on account for $5,000.

e. Recorded $500 accrued interest on a note receivable due next year.

f. Made a Visa credit card sale for $3,000.

g. Loaned a company officer $4,000.