Oriole company shows a balance of $208,450 in the accounts receivable account on december 31, 2017. the balance consists of the following.

installment accounts due in 2018 $29,500
installment accounts due after 2018 42,200
overpayments to vendors 3,530
due from regular customers, of which $40,980 represents accounts pledged as security for a bank loan 87,900
advances to employees 2,500
advance to subsidiary company (due in 2018) 83,800

illustrate how the information above should be shown on the balance sheet of oriole company on december 31, 2017. assume that installment accounts collectible due after december 31, 2017 (customers) are collectible within the operating cycle of the business.