What balance would Pickett Real Estate Agency report for Accounts Payable and Accounts Receivable in its October $31$ financial statements? In which category of which financial statements would it be found?

The October $31$ balance of Accounts Payable is $ $$ and would be reported in the section of the balance sheet.

The October $31$ balance of Accounts Receivable is $ $$ and would be reported in the $$ section of the balance sheet.