The following is a list of account titles and amounts (in thousands) reported by Ballard Power Systems Inc., a leading developer and manufacturer of fuel cells, an alternative power source for automobiles:

Required:
Prepare the asset section of the statement of financial position for Ballard Power Systems Inc., classifying the assets into current assets and noncurrent assets.

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Raw materials Leasehold improvements $ 6,632 Work in progress $ 1,891 10,659 Prepaid expenses 1,434 Fuel cell technology Accounts receivable 18,856 Finished goods 1,879 Furniture and fixtures 5,342 Building Land 4,803 Accumulated amortization-Intangibles Cash and cash equivalents Computer equipment Short-term investments 46,075 49,801 54,086 17,874 13,574 31,313 Long-term investments 1,765 Production and test equipment 65,877 Goodwill 48,106 Accumulated depreciation- Property, plant, and equipment 79,374