Which method is used for reporting accounts receivable in the financial statements?

a.	Accounts receivable (gross) 100 Less provision for doubtful accounts -70 Accounts receivable (net) 30
b.	Accounts receivable (net of provision for doubtful accounts: 70) 30
c.	Gross value Provisions Net value Accounts receivable 100 70 30
d.	All of the above methods are used.