Which of the following items is not a trade receivable?Group of answer choicesCustomer’s accounts on which post-dated checks are held.Claims from employees representing selling price of goods sold under normal condition.Claims from employees representing cash advances.None of the above

To determine which item is not a trade receivable, let's analyze each option step by step:

1. Customer’s accounts on which post-dated checks are held:

   • Trade receivables typically include amounts owed by customers for goods or services provided on credit. Post-dated checks are a form of payment assurance but still represent amounts owed by customers. Therefore, this is a trade receivable.

2. Claims from employees representing selling price of goods sold under normal condition:

   • If employees are involved in selling goods and there are claims representing the selling price of these goods, it implies that these are amounts owed for sales transactions. This would be considered a trade receivable.

3. Claims from employees representing cash advances:

   • Cash advances to employees are not related to the sale of goods or services. These are amounts given to employees, often to be settled later, but they do not arise from trade activities. Therefore, this is not a trade receivable.

4. None of the above:

   • This option would be correct if all the previous options were trade receivables, but as we have identified that claims from employees representing cash advances are not trade receivables, this option is incorrect.

Based on the analysis, the item that is not a trade receivable is:

Claims from employees representing cash advances.