Sheffield Company shows a balance of $$237,880$ in the Accounts Receivable account on December $31,2025.$ The balance consists of

the following.

Installment accounts due in $2026$

Installment accounts due after $2026$

Overpayments to vendors

Due from regular customers, of which $$39,570$ represents accounts pledged as security for a bank loan

Advances to employees

Advance to subsidiary company $($due in $2026)$

$$23,900$

$38,300$

$3,540$

$87,500$

$1,740$

$82,900$

Illustrate how the information above should be shown on the balance sheet of Sheffield Company on December $31,2025.$

SHEFFIELD COMPANY

Balance Sheet $($Partial$)$

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