The Inclusion of a Value for Receivables in the Financial

The inclusion of a value for Receivables in the financial statements implies that certain assertions are true. Which of the following statements is not a valid assertion?

A) That all the Receivables are collectable
B) That all Receivables exist
C) That all receivables are owed to the organization
D) That all the amounts shown can be collected within the terms of trade of the business
E) That the figure for Receivables is properly shown in the financial statements