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 $ 55,000

Interest payable to Black Inc. 72,120

Intercompany payable to Silver Co. 102,460

Long-term advance to Green Company 148,000

Long-term payable to Silver Co. 429,500

Long-term receivable from Brown Company 525,300

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.

Though not in red, the "Current Assets" and "Long Term Assets" were also incorrect

Classification Amount Interest receivable from the Brown Company Current Assets Interest payable to Black Inc. Intercompany payable to Silver Co. Long-term advance to Green CompanyNot to be Reported Long-term payable to Silver Co. 55000 Not to be Reported 0 Not to be Reported 0 0 Not to be Reported 0 Long-term receivable from Brown CompanyLong-term Assets 525300