RMontgomery

You have already increased your cash by selling your receivables.

Now when you consolidate it, A/R will be put back in the assets section (hence no change) and liability will increase by the amount of A/R.

For page 61, check to see if you find any difference between Unconsolidated balance sheet and consolidated balance sheet for Cash. Since you have not received any cash after consolidation, cash balance will not change at all.