From the following alphabetized list of adjusted account balances, prepare the current asset section of LisTel's March 31, 2014, balance sheet.
Account Balance
Accounts receivable .................................................................... $110,000
Accumulated depreciation, building ..................................................... 29,000
Allowance for doubtful accounts .......................................................... 2,350
Bad debt expense ............................................................................ 2,100
Building .................................................................................... 375,000
Cash .......................................................................................... 19,000
Merchandise inventory .................................................................... 82,000
Notes receivable, due May 1, 2016 ...................................................... 61,000
Notes receivable, due Nov. 30, 2014 ................................................... 14,300
Supplies ....................................................................................... 5,260
Assume all balances are normal.