21. Horizon Outfitters Company 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 15,500 income taxes (an established claim) Travel advance to employees 22,000 Loan to wholly owned subsidiary 45,500 Advances to creditors for goods 61,000 ordered Accounts receivable assigned as 75,000 security for loans payable Notes receivable past due plus 47,000 interest on these notes Total $789,000 Illustrate how these items should be shown in the balance sheet as of December 31. 22. What is the accounts receivable turnover, and what type of information does it provide