Non-Trade Receivables Should Be Reported Separately from Trade Receivables

Multiple Choice

Non-trade receivables should be reported separately from trade receivables.Why is this statement either true or false?

A) It is true because trade receivables are current assets and non-trade receivables are long term.
B) It is false because all current receivables must be grouped together in one account.
C) It is true because non-trade receivables do not result from business operations and should not be included with accounts receivable.
D) It is false because management can decide how to report receivables.