EX 8-25 Receivables on the balance sheet
List any errors you can find in the following partial balance sheet:
| Napa Vino Company | |||
| Assets | |||
| Current assets: | |||
| Cash | $ 78,500 | ||
| Notes receivable | $ 300,000 | ||
| Less interest receivable | 4,500 | 295,500 | |
| Accounts receivable | $1,200,000 | ||
| Plus allowance for doubtful accounts | 11,500 | 1,211,500 | |
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