Exercise 7-3 Buffalo Company shows a balance of $186,470 in the Accounts Receivable account on December 31, 2017. The balance consists of the following. Installment accounts due in 2018 Installment accounts due after 2018 Overpayments to vendors Due from regular customers, of which $40,660 represents accounts pledged as security for a bank loan 82,600 Advances to employees Advance to subsidiary company (due in 2018) $24,100 34,500 3,140 1,590 81,200 Illustrate how the information above should be shown on the balance sheet of Buffalo Company on December 31, 2017. Assume that installment accounts collectible due after December 31, 2018 (Customers) are collectible within the operating cycle of the business. BUFFALO COMPANY Balance Sheet (Partial)