All Liability Accounts Have Credit Balances

Multiple Choice

All liability accounts have credit balances.The accounts receivable account is a liability account.Therefore,the accounts receivable account has a credit balance.Which of the following statements is correct with respect to the above argument?

A) The argument follows a logical and clear reasoning.
B) The argument is illogical.
C) The conclusion reached is clearly true.
D) The classification of accounts receivable is consistent with the observed classification of receivables.