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【单选题】
某企业月末应收账款总账借方余额40,其中所属明细账A公司借方余额50,B公司贷方余额10元;预收账款总账贷方余额30,其中所属明细账C公司借方余额5,D公司贷方余额35;预付账款总账借方余额4,所属明细账E公司借方余额5,F公司贷方余额1。则该企业编制资产负债表时,“预收账款”项目列示的金额为( )A.
30
B.
35
C.
45
D.
36
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