most of grinkov rsquo s sales are made on a 2 year installment basis indicate how th 585633

At December 31, 2012, Grinkov Corporation had the following account balances.

Most of Grinkov’s sales are made on a 2 year installment basis. Indicate how these accounts would be reported in Grinkov’s December 31, 2012, balance sheet. The 2011 accounts are collectible in 2013, and the 2012 accounts are collectible in 2014.