Please answer and explain!

Exercise 3-7 Polychromasia, Inc. had a number of receivables from subsidiaries at the balance sheet date, as well as several payables to subsidiaries. Of its five subsidiaries, four are consolidated in the financial statements (Green Company, Black Inc., White & Sons, and Silver Co.). Only the Brown Company is not consolidated with Polychromasia and the other affiliates. The following list of receivables and payables shows balances at 12/31/13. Interest receivable from the Brown Company Interest payable to Black Inc. Intercompany payable to Silver Co. Long-term advance to Green Company Long-term payable to Silver Co. Long-term receivable from Brown Company $ 46,000 79,740 114,380 137,500 465,200 541,900 (b) Your answer is partially correct. Try again. Show the classification and amount(s) that should be reported in the consolidated balance sheet of Polychromasia, Inc. and Subsidiaries at 12/31/13 as payable to subsidiaries. (If an item is not to be reported, select "Not to be Reported" as Classification.) Classification Amount Interest receivable from the Brown Company Not to be Reported Interest payable to Black Inc. Cu rrent Liabilities 79,740 Intercompany payable to Silver Co. Current Liabilities rrent Liabilities 114,380 Long-term advance to Green Company Long-term Liabilities 137,500 Long-term payable to Silver Co. Long-term Liabilities 465,200 Long-term receivable from Brown Company Not to be Reported