Hmm, I'm a little unsure about this one. I know there are a few different ways to calculate average gross receivables, but I'm not totally confident I can recall the exact formulas. I'll have to think this through carefully.
Okay, I think I've got it now. The key is that "independence of mind" is about being able to make a professional judgement without being affected by outside influences. So I'm going with C.
Laura
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