Swifty Company includes in its trial balance for December 31 an item for Accounts Receivable $773,620. This balance consists of the following items:

Due from regular customers $508,420

Refund receivable on prior years income taxes (an established claim) 15,830

Travel advance to employees 21,990

Loan to wholly owned subsidiary 46,090

Advances to creditors for goods ordered 59,490

Accounts receivable assigned as security for loans payable 74,150

Notes receivable past due plus interest on these notes 47,650

Total $773,620 Illustrate how these items should be shown in the balance sheet as of December 31.

SWIFTY COMPANY Balance Sheet