To create a new accounts receivable item, click Add AR to this Contract. You will then need to complete the required fields to create a new AR.Complete the following forms in blue or black ink: ☒ FL-140 Declaration of Disclosure. Complete the information required below to prepare a partial balance sheet for 2021 and 2022 showing any items related to the contract. 4. An accounts receivable purchase agreement is a legally binding contract that governs the purchase of accounts receivable between parties in a specific location. In the journal below, complete the necessary journal entries for the year 2018 (credit "Various accounts for construction costs incurred).