Which of the Following Is True About the Presentation of Receivables

Which of the following is true about the presentation of receivables?

A) Companies must report gross accounts receivable on the statement of financial position.
B) Companies must report the carrying amount of accounts receivable on the statement of financial position.
C) Bad debts expense must be reported under non-operating expenses in the statement of income.
D) The allowance for doubtful accounts must be reported in the liabilities section of the statement of financial position.