Mr. & Mrs. Dart own a majority of the outstanding capital
stock of Wall Corp., Black Co., and West, Inc. During year 1,
Wall advanced cash to Black and West in the amount of $50,000
and $80,000, respectively. West advanced $70,000 in cash to
Black. At December 31, year 1, none of the advances was repaid.
In the combined December 31, year 1 balance sheet of these
companies, what amount would be reported as receivables from