Horizon Outfitters AG includes in its trial balance for December 31 an item for Accounts Receivable €789,000. This balance consists of the following items:

Due from regular customers ................................................................................... €523,000
Refund receivable on prior year’s income taxes (an established claim) ............... 15,500
Travel advance to employees ...................................................................................... 22,000
Loan to wholly owned subsidiary ............................................................................... 45,500
Advances to creditors for goods ordered .................................................................. 61,000
Accounts receivable assigned as security for loans payable ................................... 75,000
Notes receivable past due plus interest on these notes .......................................... 47,000
Total ............................................................................................................................ €789,000

Illustrate how these items should be shown in the statement of financial position as of December 31.