Answer:
Option D) Assets that represent prepayments of future expenses
Explanation:
When the company make prepayments of future expenses it has to record the information in the asset side of the balance sheet because the balance sheet works by the method of accrued expenses, in this way the company cannot record an expenses until it occurrs.
The way to reflect this prepaid expenses on the balance sheets it's through the assets, the company register an assets account until the expenses occur.