why is current accounts receivable 1,356,600 instead of 1,256,600 if 300,000 were paid and non-current AR would equal 200,000 which is right but I don't understand why current AR is found by subtracting 1,556,600 - 200,000 instead of 300,000 which is the amount that was received so far and would give us current AR ? maybe I'm wrong but if someone could explain thank you. This is for part A.

Extra Problem B Extra Problemu a Accumulated ST 150,000 o Current AIR 1556 15000 x 4 = 300,000 1356 current (75,000) 495,000 0.000 DDD 100,000 os/ TOTAL STOCKHOLDERS' EQUITY 467,000 382,500 1.225,000 670,000 2,875,500 TOTAL LIABILITIES 6 NIP 500,000 sihto $125,000 current 375000 Long term 11 PPD Insurance 60,000 20,000 current 3 yrs 40,000 noncurrent 1,708,500 1,168,000 TOTAL ASSETS Uneamed Reu 15000 2 yrs * 1500 current \ $7500 Long temu Investments $ 320,000 $100,000 Current assume $220,000 noncurent . Accounts Receivable owance for Dover 67 RIS AOCT Extra Problem A) Accounts Receivable = 75,000 X 4 = 300,000 Current AIR = 500,000 - 1,556,600- 200,000 200,000 1,356,600 300, DOO Contra Asset Non-wrrent AIR = 200,000 The following adjusted trial balance was taken from the books of Fisk Corporation on December 31, 2018 All accounts have their typical debit/credit balance Accounts Payable 3223.500 Accounts Recente 1556,600 Additional Information: Accumulated Deprecation 149.000 A) Included in the accounts A) 150.000 receivable balance, is a Allowance for Devletul Accounts