The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. Required: 1. Obtain the relevant authoritative literature on accounting for accounts receivable using the FASBs Codification Research System at the FASB website (www.fasb.org). What is the specific eight-digit Codification citation (XXX-XX-XX-X) that describes the information about loans and trade receivables that is to be disclosed in the summary of significant accounting policies?