2. Given: accts receivable $132200 breakdown: $7200 from Artistic Tours and $125000 estimated future ticket sales from Sept 30 - Dec 31, 2005. I included both since it is what the company is expecting in future cash flow. 132,200

Included both where? You can include both in a forecast budget or cash flow forecast, but outside of that, you can't include the estimated ticket sales in any proper accounts.