Presented below are three receivables transactions. Indicate whether these receivables are reported as accounts receivable, notes receivable,

Question:

Presented below are three receivables transactions. Indicate whether these receivables are reported as accounts receivable, notes receivable, or other receivables on a statement of financial position.
(a) Sold merchandise on account for ₩64,000,000 to a customer.
(b) Received a promissory note of ₩57,000,000 for services performed.
(c) Advanced ₩8,000,000 to an employee.