Pique AG shows a balance of €241,140 in the Accounts Receivable account on December 31, 2022. The balance consists of the following.

Installment accounts due in 2023 ................................................................. €23,000
Installment accounts due after 2023 (within the operating cycle) .............. 34,000
Overpayments to creditors ................................................................................ 2,640
Due from regular customers, of which €40,000 represents accounts pledged
as security for a bank loan
 ............................................................................................................................ 89,000
Advances to employees .................................................................................... 1,500
Advance to subsidiary company (made in 2020) ......................................... 91,000

Instructions

Illustrate how the information should be shown on the statement of financial position of Pique AG on December 31, 2022.