Which of the following lettered items should be in Accounts Receivable? For those that do not belong in Accounts Receivable, state where on the balance sheet they do belong:

(a) instalment accounts receivable from regular customers, due monthly for three years;

(b) debit balances in customers' accounts;

(c) receivables from employees;

(d) credit balances in customers' accounts;

(e) receivables from officers of the company.