Exercise 8-12 Blue Spruce Corp. had the following balances in receivable accounts at October 31, 2017 (in thousands): Allowance for Doubtful Accounts $47, Accounts Receivable $2,755, Other Receivables $172, and Notes Receivable $1,428 72, nd Notes es 1542s 31, 201 Prepare the balance sheet presentation of Blue Spruce Corp.'s receivables in good form. Blue Spruce Corp. Balance Sheet (Partial)