E7-3B(Financial Statement Presentation of Receivables) Rebel Company shows a balance of $428,520 in the Accounts Receivable account on December 31, 2012. The balance consists of the following. Installment accounts due in 2013 $ 21,000, Installment accounts due after 2013 $82,000, Overpayments to creditors $10,320, Due from regular customers, of which $40,000 represents accounts pledged as security for a bank loan $261,000, Advances to executives $4,200, Advance to subsidiary company (made in 2012) $50,000. Instructions: Illustrate how the information above should be shown on the balance sheet of Rebel Company on December 31, 2012