Polychromasia, Inc. had a number of receivables from subsidiaries at the balance sheet date, as well as several payables to subsidiaries. Of its five subsidiaries, four are consolidated in the...

Polychromasia, Inc. had a number of receivables from subsidiaries at the balance sheet date, as well as several payables to subsidiaries. Of its five subsidiaries, four are consolidated in the financial statements (Green Company, Black Inc., White & Sons, and Silver Co.). Only the Brown Company is not consolidated with Polychromasia and the other affiliates. The following list of receivables and payables shows balances at 12/31/13.

Interest receivable from the Brown Company	$ 46,000
Interest payable to Black Inc.	79,740
Intercompany payable to Silver Co.	114,380
Long-term advance to Green Company	137,500
Long-term payable to Silver Co.	465,200
Long-term receivable from Brown Company	541,900

how the classification and amount(s) that should be reported in the consolidated balance sheet of Polychromasia, Inc. and Subsidiaries at 12/31/13 as receivable from subsidiaries.