Vaughn Company shows a balance of $$246,140$ in the Accounts Receivable account on December $31,2025.$ The balance consists of the following,

Installment accounts due in $2026$

$$31,300$

Installment accounts due after $2026$

$38,700$

Overpayments to vendors

$3,160$

Due from regular customers, of which $$40,930$ represents accounts pledged as security for a bank loan

$84,700$

Advances to employees

$1,780$

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

$86,500$

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