The Norte/Sul company has the following balances in the 'clientes' account on 12/31: Prefeitura de Betim - 20,000 Boca Raton - 45,000 União da Ilha...

The Norte/Sul company has the following balances in the 'clientes' account on 12/31: Prefeitura de Betim - 20,000 Boca Raton - 45,000 União da Ilha - 95,000 Parabólica Ltda - 22,000 (-) PECLD - (3,000) = 179,000. When analyzing the obtained financing accounts, the audit noticed that the receivables related to the contract for services provided to the Prefeitura de Betim were given as collateral. Thus, analyze the position of the 'clientes' account and make adjustments if necessary. Indicate the correct balance of the account.