10 of 10 View Policies Current Attempt in Progress The December 31, 2021, adjusted trial balance of Cullumber Company includes the following accounts: Accounts receivable $13,000 Patents $3,900 Prepaid insurance 1,700 Unearned revenue 3,000 Goodwill 8,600 Cash 17,600 Supplies 4,100 Short-term investments 8,700 Vehicles 23,300 Merchandise inventory 9,100 Notes receivable (due February 1, 2023) 5,100 -/8 Determine which accounts are current assets and prepare the current assets section of the balance sheet as at December 31, 2021, with the accounts in order of decreasing liquidity. (List Current Assets in order of decreasing liquidity.) Current Assets Cash Accounts Receivable Marchandise inventory Short term investments Unearned Revenue Prepaid insurence CULLUMBER COMPANY Balance Sheet (Partial) December 31, 2021 A 17,600 13,000 9.100 8,700 3,000 1,700 Current Assets Cash Accounts Receivable Marchandise inventory Short term investments Unearned Revenue Prepaid insurence CULLUMBER COMPANY Balance Sheet (Partial) December 31, 2021 SA 17,600 13,000 9,100 8,700 3,000 1,700 Total Current Assets $ 53100 For each account that is not classified as a current asset, indicate how it would be classified on the balance sheet. (Enter account name only and do not provide descriptive information.) Current Assets Cash CULLUMBER COMPANY Balance Sheet (Partial) December 31, 2021 Assets Liabilities and Owner's Equity 17,600