Patti Corp In Its 12/31/16 Consolidated Balance Sheet, What Amount Should Patti

Multiple Choice

Patti Corp.has several subsidiaries (Aeta, Beta, and Gaeta) that are included in its consolidated financial statements.In its 12/31/16 separate balance sheet, Patti had the following intercompany balances before eliminations:
$$\begin{array} { l r r } & \text { Debit } & \text { Credit } \\\text { Current Receivable due from Aeta } & \$ 40,000 & \\\text { Noncurrent Receivable due from Beta } & 100,000 & \\\text { Cash Advance to Beta } & 26,000 & \\\text { Cash Advance from Gaeta } & & \$ 75,000 \\\text { Intercompany Payable to Gaeta } & & 40,000\end{array}$$ In its 12/31/16 consolidated balance sheet, what amount should Patti report as intercompany receivables?

A) $166,000
B) $51,000
C) $26,000
D) $0