Notes or accounts receivables that result from sales transactions are often called A. non-trade receivables. B. trade receivables. C. merchandise receivables. D. sales receivables

B. trade receivables

Explanation:

Trade receivables are amounts billed by a company to its clients when it delivers goods or services to them in the ordinary course of business, not been collected at the sale moment, but in the future. This may or may not include interest.

Instead, non-trade receivables are amounts owed to the company that falls outside of the normal course of business, such as employee advances or insurance reimbursements.