All of the Following Statements Regarding the Financial Statement Presentation

All of the following statements regarding the financial statement presentation of receivables are true except:

A) Short-term receivables are reported in the current assets section of the balance sheet.
B) The gross amount of receivables less the allowance for doubtful accounts is equal to the net receivables.
C) Short-term receivables are reported above the short-term investments in the balance sheet.
D) Companies report bad debts expense under "Selling Expenses" in the operating expenses section of the income statement.