Which of the following statements is true?

Which of the following statements is true?
A) Companies typically report gross receivables on the balance sheet and disclose net receivables and the net allowance for uncollectible accounts in the notes to the financial statements.
B) Companies typically report gross receivables and the net allowance for uncollectible accounts on the balance sheet and disclose net receivables in the notes to the financial statements.
C) Companies typically report net receivables on the balance sheet and disclose gross receivables and the net allowance for uncollectible accounts in the notes to the financial statements.
D) Companies typically report net receivables and the net allowance for uncollectible accounts on the balance sheet and disclose gross receivables in the notes to the financial statements.