Use comprise correctly

Before

Trade receivables are primarily comprised of amounts owed to the Company through its distribution businesses and are presented net of an allowance for doubtful accounts.

The total undistributed earnings is comprised of $1.4 billion related to continuing operations and $2.0 billion related to discontinued operations.

The cash equivalents balance is comprised of highly liquid investments purchased with a maturity of three months or less.

Before, with commentary

Nothing is ever “comprised of” anything. My favorite way to remember this rule comes courtesy of The Elements of Style, which tells us that the word “comprise” means embrace. Thus, “[a] zoo comprises mammals, reptiles, and birds (because it ‘embraces,’ or ‘includes,’ them).” If you do not like the way it looks to use comprise correctly, try “consists of” instead.

After

Trade receivables comprise amounts owed to the Company through its distribution businesses and are presented net of an allowance for doubtful accounts.
or
Trade receivables consist of amounts owed to the Company through its distribution businesses and are presented net of an allowance for doubtful accounts.

The total undistributed earnings comprise $1.4 billion related to continuing operations and $2.0 billion related to discontinued operations.
or
The total undistributed earnings consist of $1.4 billion related to continuing operations and $2.0 billion related to discontinued operations.

The cash equivalents balance comprises highly liquid investments purchased with a maturity of three months or less.
or
The cash equivalents balance consists of highly liquid investments purchased with a maturity of three months or less.