Jim Carrie Company shows a balance of $205,770 in the Accounts Receivable account on December 31, 2013. The balance consists of the following.

Installment accounts due in 2014 $34,050 Installment accounts due after 2014 (Assume that these receivables are collectible within the operating cycle of the business.) $36,930 Overpayments to vendors $2,750 Due from regular customers, of which $40,700 represents accounts pledged as security for a bank loan $83,850 Advances to employees $2,500 Advance to subsidiary company (due in 2015) $90,580

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