From the following list of adjusted account balances, prepare the current asset section of Delainey's Hardscaping for December 31, 2017. Assume all accounts have normal balances.
Accounts receivable .......................................................................... $51,000
Inventory ....................................................................................... $22,000
Bad debt expense.......................................................................... 1,200
Cash ............................................................................................. 15,000
Notes receivable, due August 31, 2018......................................... 12,000
Accumulated Amortization, Equipment .......................................... 5,000
Supplies ........................................................................................... 1,440
Allowance for doubtful accounts .................................................... 3,500
Notes receivable, due August 31, 2020......................................... 5,300
Equipment ...................................................................................... 25,000