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Under the aging-of-accounts-receivable method, the balance in:
Locke
Refers to John Locke, a 17th-century English philosopher known for his work in political philosophy, particularly regarding the development of liberalism.
Montesquieu
A French political philosopher of the Enlightenment period, best known for his theory of separation of powers, which has been incorporated into many constitutions around the world.
Charles Beard
An influential American historian who proposed that the U.S. Constitution was a product of economically motivated interests.
Constitution
The system of fundamental principles or established precedents according to which a state or other organization is governed.
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