With no explanation, chose the best option from "A", "B", "C" or "D". language to support a levy on a bank balance. A reading of the Executions act as a whole indicates, in our opinion, a clear intent that with certain special provisions relating to the enforcement of a judgment against rights and credits, the general procedure, and particularly that touching disputes as to ownership of any property levied upon, was to be applicable.... [Id. at 561, 18 A.2d 708, aff'd o.b., 127 N.J.L. 562, 23 A.2d 396 (E. & A.1942).] See also Cohen v. Cohen, 126 N.J.L. 605, 609-10, 20 A.2d 594 (Sup.Ct.1941); Vineland Sav. & Loan v. Felmey, 12 N.J.Super. 384, 393-94, 79 A.2d 714 (Ch.Div.1950). To be subject to levy and execution, such rights and credits must not only be liquidated, but must also be certain existing debts. See Cohen, supra, 126 N.J.L. at 610, 20 A.2d 594 (<HOLDING>). We have also classified a savings account as

A: holding that if the market value of an asset can be ascertained the decree should account for the change in value between the date of the decree and the timely execution of the distribution plan in the decree the distribution based on value at the distribution date
B: holding that the date of sale for an installment contract was the date of contract formation not the date of the last payment due
C: holding that a final lump sum payment on an insurance policy contingent on the debtor being alive at the distribution date was too uncertain and speculative to be subject to levy and sale under the execution laws
D: holding that the cause of action accrued on the date of sale
C.