On the December 31, 2025 balance sheet of Waterway Co., the current receivables consisted of the following: Trade accounts receivable Allowance for uncollectible accounts Claim against shipper for goods lost in transit (November 2025) Selling price of unsold goods sent by Waterway on consignment at 130% of cost (not included in Waterway's ending inventory) Security deposit on lease of warehouse used for storing some inventories Total $74000 (2700) 3700 34000 38000 $147000 At December 31, 2025, the correct total of Waterway's current net receivables was