Wright Corp. has several subsidiaries that are included in its consolidated financial statements. In its December 31, Year 2, trial balance, Wright had the following intercompany balances before eliminations: In its December 31, Year 2, consolidated balance sheet, what amount should Wright report as intercompany receivables?

a. $146,000

b. $36,000

c. $0

d. $152,000

Current receivable due from Main Co. Noncurrent receivable from Main Cash advance to Corn Corp. Cash advance from King Co. Intercompany payable to King Debit (Dr) $ 32,000 114,000 6,000 Credit (Cr) $ 15,000 101,000