Patriot Company shows a balance of $241,140 in the Accounts Receivable account on December 31, 2012. The balance consists of the following.

    Installment accounts due in 2013                                        $23,000
    Installment accounts due after 2013                                      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 2010)                   91,000

Instructions
Illustrate how the information above should be shown on the balance sheet of Patriot Company on December 31, 2012.