Which of the following statements is false a receivables, Accounting Basics

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Which of the following statements is false a receivables

Which of the following statements is false?
(a) Receivables include equity securities purchased by the company.
(b) Receivables include credit card receivables.
(c) Receivables include amounts owed by employees as result of company loans to employees.
(d) Receivables include amounts resulting from transactions with customers.

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