O'Tole Co Reports Assigned Accounts Receivable of $190,000 That Relate to to an Unpaid

O'Tole Co. reports assigned accounts receivable of $190,000 that relate to an unpaid note payable of $75,000. Correct balance sheet disclosure is

A) Current assets:
Accounts receivable assigned $\quad$ $190,000
Less: Note payable $\quad$ 75,000
Equity in accounts receivable assigned $\quad$ $115,000

B) Current assets:
Equity in accounts receivable assigned $\quad$ $115,000

C) Current assets:
Accounts receivable assigned $\quad$ $190,000
Current liabilities:
Note payable $\quad$ $75,000

D) Current assets:
Accounts receivable assigned $\quad$ $190,000
Current liabilities:
Note payable $\quad$ $75,000
Less: Accounts receivable assigned 75,000
$ -0-