The Following Comparative Financial Statements for the Years Ended December

The following comparative financial statements for the years ended December 31,2012 and 2011 are provided for Air Plus Company:
$\begin{array}{llll} \text { Balanlce } & \underline { 2012 }&\underline { 2011 }\\ \text {Sheet: } \\& \text { Cash and cash equivalents } & \$ 87,000 & \$ 71,600 \\& \text { Accounts receivables, less allowance for doubtful } & \\& \text { accounts of \$ 90(2012) and \$ 82(2011) } &3,800 & 2,500 \\& \text { Notes receivable } &15,000 & 20,000 \\ \text { Income } \\ \text {Stateme } \\ \text {nt:} \\& \text {Net sale sor the year } &\$ 9,700 & \$ 8,800 \\& \text {Net income for the year } &920 & 1,050\end{array}$ Answer these questions concerning the company's receivables:
A) What is the gross anount of accounts receivable at December 31,2012 ? Whyis this amount different than the amount of receivabless shown in the 2012 column of the balance sheet?
B) What is the netrealizable valus of accounts receivable at December 31, 2012? What does this amount represent?
C) How should accounts receivable be classified on a classified balance sheet?Why?