On the December 31, 2010 statement of financial position of Vanoy Co., the current receivables consisted of the following: 
At December 31, 2010, the correct total of Vanoy's current net receivables was
Definitions:
First Impression
The initial perception one forms about another person or situation based on available information at first encounter.
New Employer
A company or individual that has recently taken on someone as an employee, offering a new sphere of professional engagement and opportunities.
Availability Heuristic
A mental shortcut that relies on immediate examples that come to a person’s mind when evaluating a specific topic, concept, method, or decision.
Smoking Risks
The potential adverse health consequences associated with tobacco use, including diseases like lung cancer, heart disease, and stroke.
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