Which of the following statements related to receivables are false? ( ).

A. On the balance sheet, accounts receivable is usually reportedas total accounts receivable plus the allowance for uncollectible accounts
B. A dishonored note receivable should be shown as a current liability
C. When a note receivable is not paid at maturity, the principalplus any interest due should be charged back to thecustomer’s account receivable
D. When a customer overpays his account receivable, the resulting balance should be properly shown among the long-term(noncurrent) assets on the balance sheet