Final answer:
Accounts Receivable would appear in an REA diagram as an example of the resource entity.
Step-by-step explanation:
Accounts Receivable would appear in an REA diagram as an example of a resource.
In an REA diagram, resources represent the economic assets of an organization. Accounts Receivable is a resource because it represents money owed to the organization by its customers. It is considered an asset because it has future economic benefits.
Other examples of resources in an REA diagram include cash, inventory, and buildings.