The correct answer is B. Account receivable.
An account receivable is a type of asset that represents money that is owed to a company by its customers. When a company sells products to a customer on credit, the company records the sale as an account receivable. The account receivable is then collected when the customer pays the invoice.
Account payable is a type of liability that represents money that a company owes to its suppliers. When a company purchases goods or services from a supplier on credit, the company records the purchase as an account payable. The account payable is then paid when the company settles the invoice.
Account equivalent is a type of asset that represents money that is held by a company in a short-term investment. Account equivalents are typically held in cash or in short-term, highly liquid investments.
Account investment is a type of asset that represents money that is invested in long-term assets, such as stocks, bonds, or real estate. Account investments are typically held for a longer period of time than account equivalents.
In the case of a company that sells products to customers without demanding immediate payment, the company would record the sale as an account receivable. The account receivable would then be collected when the customer pays the invoice.