Which of the following receivables would not be classified as an "other receivable"?

a. Advance to an employee

b. Refundable income tax

c. Notes receivable

d. Interest receivable

19. Notes or accounts receivables that result from sales transactions are often called

a. sales receivables.

b. non-trade receivables.

c. trade receivables.

d. merchandise receivables.

20. Larson Company on July 15 sells merchandise on account to Stuart Co. for $1,000, terms 4/10, n/30. On July 20 Stuart Co. returns merchandise worth $400 to Larson Company. On July 23 payment is received from Stuart Co. for the balance due. What is the amount of cash received?

a. $600

b. $576

c. $580

d. $1,000