(Financial Statement Presentation of Receivables) Jim Carrie Company shows a balance of $181,140 in the Accounts Receivable account on December 31, 2013. The balance consists of the following.
![](https://test.transtutors.com/qimg/36cb89c0-e95d-4f3c-9164-27267571e5fd.png)
Instructions
Illustrate how the information above should be shown on the balance sheet of Jim Carrie Company on December 31, 2013.