Sheffield Company includes in its trial balance for December 31 an item for Accounts Receivable $749,800. This balance consists of the following items: Due from regular customers $500,000 Refund receivable on prior years income taxes (an established claim) 14,800 Travel advance to employees 21,500 Loan to wholly owned subsidiary 44,500 Advances to creditors for goods ordered 55,000 Accounts receivable assigned as security for loans payable 70,000 Notes receivable past due plus interest on these notes 44,000 Total $749,800 Illustrate how these items should be shown in the balance sheet as of December 31.