One of the Following Statements Is True About the Sample

One of the following statements is true about the sample from a Balance Sheet shown here -
$$\begin{array} { l c r } \text { Bank A } & 100 & \\\text { Bank B } & \underline { 200 } & \\\text { Cash: Net } & & 300 \\\text { Accounts Rec } & 400 & \\\text { Advances Rec } & \underline { 500 } & \\\text { Receivables: Net } & & 900 \\\text { Prepaid Expenses } && \underline { 300 } \\\text { TOTAL CURRENT ASSETS } && 1500\end{array}$$

A) that Bank A and Bank B are group accounts
B) that Accounts Rec and Advances Rec are subgroup accounts
C) that Cash: Net and Receivables: Net are total accounts
D) that Prepaid Expenses is a group total account