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On December 31, 2007, Installment Notes Receivable Totaled $54,000

Question 8

Multiple Choice

On December 31, 2007, installment notes receivable totaled $54,000. Of this amount $40,000 will be collected in 2008. The remainder will be collected in 2009. How should these notes be classified on the balance sheet?


A) Current assets are $40,000 and long- term assets are $14,000.
B) Current assets are $40,000 and long- term assets are $54,000.
C) Current assets are $0 and long- term assets are $54,000.
D) Current assets are $54,000 and long- term assets are $0.

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