Accounts receivable are shown as _____ in the AR customer file.

The Accounts receivable are shown as the debit side of the account receivable customer file. Hence, the option d is correct.
It is the concept when the goods are sold on credit basis to the customer and the payment is to be received after some time.
It is to be shown in the asset side of the balance sheet.
Also, it contains the normal debit balance.
Hence, the option d is correct.
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