If a Parent Company and Its Subsidiary Have Accounts Receivable

If a parent company and its subsidiary have accounts receivable from mutually exclusive external sources in the amounts of $155,000 and $145,000, respectively, the consolidated balance sheet for the parent and its subsidiary will show:

A) only the parent's accounts receivable balance.
B) one accounts receivable balance of $300,000.
C) net accounts receivable of $10,000.
D) both amounts, but it will list them in two separate accounts.