Record the following transactions

Presented below are three receivables transactions. Indicate whether these receivables are reported as accounts receivable, notes receivable, or other receivables on a balance sheet.

(a) Sold merchandise on account for $70,000 to a customer.

(b) Received a promissory note of $57,000 for services performed.

(c) Advanced $10,000 to an employee.

Record the following transactions on the books of Essex Golf Supplies.

(a) On July 1, Essex sold merchandise on account to Harrard Golf Club for $16,000, terms 2/10, n/30.

(b) On July 8, Harrard returned merchandise worth $3,800 to Essex Co.

(c) On July 11, Harrard paid for the merchandise.