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Which of the following statements is not true: Accounts receivable are held by a seller. Accounts receivable arise from credit sales. Accounts receivable are increased

Which of the following statements is not true:
Accounts receivable are held by a seller.
Accounts receivable arise from credit sales.
Accounts receivable are increased by customer payments.
Accounts receivable are classified as assets.
Accounts receivable are increased by billings to customers.
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