a$.$ Advanced $$1,000$ to a trusted employee. This is not from normal sales activities with customers. Therefore, it should be classified as Other Receivables.

b$.$ Accepted a $$2,000$ promissory note from a customer as payment on account. A promissory note is a formal written promise to pay a specific sum of money on a certain date. This fits the definition of Notes Receivable.

c$.$ Determined that a $$10,000$ income tax refund is due from the IRS. This is a receivable from a government entity and not from typical business operations with customers. This should be classified as Other Receivables.

d$.$ Sold goods to a customer on account for $$5,000.$ This arises from the normal course of business, selling goods or services to customers on credit. This is classified as Accounts Receivable.

e$.$ Recorded $$500$ accrued interest on a note receivable due next year. This represents interest earned but not yet received on a note receivable. The underlying receivable is the interest itself, which is a consequence of the note. While related to a note receivable, the accrued interest receivable itself is often classified separately until received. However, depending on the level of detail required, it could be argued as part of Notes Receivable. Given the options, and the fact it's accrued interest, Other Receivables is a reasonable classification until the cash is received.

f$.$ Loaned a company officer $$4,000.$ This is a loan to an insider and not part of the company's regular sales to customers. This should be classified as Other Receivables. is this correct?