(Financial Statement Presentation of Receivables) Jim Ca

(Financial Statement Presentation of Receivables) Jim Carrie Company shows a balance of $181140 in the Accounts Receivable account on December 31 2013. The balance consists of the following. Installment accounts due in 2014 $23000 Installment accounts due after 2014 34000 Overpayments to vendors 2640 Due from regular customers of which $40000 represents accounts pledged as security for a bank loan 79000 Advances to employees 1500 Advance to subsidiary company (due in 2015) 81000 Instructions Illustrate how the information above should be shown on the balance sheet of Jim Carrie Company on December 31 2013.