Whispering Company shows a balance of $208,580 in the Accounts Receivable account on December 31, 2017. The balance consists of the following Installment accounts due in 2018 Installment accounts due after 2018 Overpayments to vendors Due from regular customers, of which $40,600 represents accounts pledged as security for a bank loan Advances to employees Advance to subsidiary company (due in 2018) $28,600 42,400 2,890 89,500 1,890 83,900 Illustrate how the information above should be shown on the balance sheet of Whispering Company on December 31, 2017. Assume that installment accounts collectible due after December 31, 2018 (Customers) are collectible within the operating cycle of the business. WHISPERING COMPANY Balance Sheet (Partial)