Joe corp. has several subsidiaries that are included in its consolidated financial statements. In its December 31, 2018, trial balance, Joe had the following intercompany balances before eliminations: Debit Credit Current receivable due from Long Co. 32,000 Noncurrent receivable due from Long Co. 114,000 Cash advance to Short Corp. 6,000 Cash advance from Tall Co. 15,000 Intercompany payable to Tall Co. 101,000 In its December 31, year 1 consolidated balance sheet, what amount should Joe report as intercompany receivable? a. 0 b. 36,000 c. 152,000 d. 146,000