When Individual Customers' Accounts Have Credit Balances of Material Amounts

When individual customers' accounts have credit balances of material amounts, these amounts:

A) May be shown as "credit balances of customers' accounts" in the current assets section.
B) May be deducted from the debit balances in other customers' accounts on the balance sheet.
C) Must be reported (or disclosed) separately in the liability section of the balance sheet.
D) Should be omitted from the balance sheet.