Current assets listed on the balance sheet include:

A) Land.
B) Buildings.
C) Allowance for Doubtful Accounts.
D) Sales.

Allowance for Doubtful Accounts

A contra-asset account that reduces the total accounts receivable on the balance sheet, representing the estimated uncollectible amounts from customers.

Current Assets

Assets that are expected to be converted into cash, sold, or consumed within one year or within the normal operating cycle of the business.

Balance Sheet

A report detailing a business's assets, liabilities, and shareholders' equity at a particular date, serving as an overview of its financial situation.