Kingbird, Inc. shows a balance of $524,440 in the Accounts Receivable account on December 31, 2020. The balance consists of the following: Instalment accounts due in 2021 $91,000 77,000 12,650 Instalment accounts due after 2021 Overpayments to creditors Due from regular customers, of which $40.000 represents accounts pledged as security for a bank loan Advances to employees Advance to subsidiary company (made in 2015) 165.000 69.790 109.000 $524.440 Show how the information above should be presented on the statement of financial position of Kingbird, Inc. at December 31, 2020. Statement of Financial Position $ . $ . $ +