Jim Carrie Company shows a balance of $181,140 in the Accounts Receivable account on December 31, 2013. The balance consists of the following.

Installment accounts due in 2014                                          $23,000
Installment accounts due after 2014                                       34,000
Overpayments to vendors                                                         2,640
Due from regular customers, of which $40,000 represents
accounts pledged as security for a bank loan                         79,000
Advances to employees                                                             1,500
Advance to subsidiary company (due in 2015)                       81,000

Instructions
Illustrate how the information above should be shown on the balance sheet of Jim Carrie Company on December 31, 2013.