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 statement 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