Kingbird, Inc. shows a balance of $419,400 in the Accounts Receivable account on December 31, 2017. The balance consists of the following Instalment accounts due in 2018 Instalment accounts due after 2018 Overpayments to creditors Due from regular customers, of which $40,000 represents accounts pledged as security for a bank loan 164,100 Advances to employees Advance to subsidiary company (made in 2012) $47,700 43,200 12,800 49,700 $419,400 Show how the information above should be presented on the statement of financial position of Kingbird, Inc. at December 31, 2017 Kingbird, Inc. Statement of Financial Position (Partial) Current assets Customers Accounts (of which accounts in the amount of $40,000 have been pledged as security for a bank loan) Instalment accounts collectible due in 2018 Total from customers Other on-Current Accounts Receivable Advance to subsidiary company Instalment accounts collectible due after December 31, 2018