Wrong.
The correct answer is A. Accounts receivable
Accounts receivable are a current asset that shows how much customers owe your business.
Current assets are liquid, which means they are either cash or any asset that your company anticipates quickly converting into cash, usually within a 12-month period from the date of the balance sheet. Examples include your short-term investments, notes receivable, inventory, and prepaid expenses.
While many may think of owner’s equity as an asset, it is not. It represents what’s left over to the owner once all the liabilities are subtracted from the assets in the business.