EX 8-25 Receivables on the balance sheet

List any errors you can find in the following partial balance sheet:

Napa Vino Company
Balance Sheet
December 31, 2014

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