Jim Carrie Company shows a balance of $202,900 in the Accounts Receivable account on December 31, 2013. The balance consists of the following.

- Installment accounts due in 2014: $27,020

- Installment accounts due after 2014: 34,260

- Overpayments to vendors: 3,180

- Due from regular customers, of which $39,600 represents accounts pledged as security for a bank loan: 88,500

- Advances to employees: 1,560

- Advance to subsidiary company (due in 2015) : 87,980

Illustrate how the information above should be shown on the balance sheet of Jim Carrie Company on December 31, 2013.