Final answer:
In the REA model, cash, accounts receivable, and inventory are not considered resources.
Step-by-step explanation:
In the REA model, which stands for resource-event-agent, many financial statement accounts are represented as resources. However, cash, accounts receivable, and inventory are not considered resources in the REA model. These three accounts are not represented as resources because they are not tangible assets that the company controls or owns.
For example, cash is a financial asset that the company holds, but it is not a resource in the REA model because it does not have a physical presence that can be used to create value. Similarly, accounts receivable and inventory are considered as part of the firm's working capital, but they are not resources in the REA model because they represent claims or potential future resources rather than existing resources.
Therefore, the correct answer is D. None of the above.