The following comparative financial statements for the years ended December 31, 2012 and 2011 are provided for Air Plus Company:

Balance Sheet:	2012	2011
Cash and cash equivalents	$87,000	$71,600
Accounts receivables, less allowance for doubtful accounts of $90 (2012) and $82 (2011)	3,800	2,500
Notes receivable	15,000	20,000
Income Statement:
Net sales for the year	$9,700	$8,800
Net income for the year	920	1,050

Answer these questions concerning the company's receivables:

A) What is the gross amount of accounts receivable at December 31, 2012? $

B) What is the net realizable value of accounts receivable at December 31, 2012? $

C) How should accounts receivable be classified on a classified balance sheet? Which of the following?

Current asset

Current liability

Long-term asset

Long-term liability