Metlock, Inc. shows a balance of $535,120 in the Accounts Receivable account on December 31, 2020. The balance consists of the following:

Instalment accounts due in 2021		$94,500
Instalment accounts due after 2021		73,000
Overpayments to creditors		12,560
Due from regular customers, of which $40,000 represents accounts pledged as security for a bank loan		175,000
Advances to employees		70,060
Advance to subsidiary company (made in 2015)		110,000
		$535,120

Show how the information above should be presented on the statement of financial position of Metlock, Inc. at December 31, 2020.