3. Kwan manages a fine dining restaurant. Because it is the end of the year, the restaurant's owner has asked Kwan to help him prepare the current assets section of the operation's balance sheet. However, Kwan is not exactly sure what the operation's current assets are. The owner tells Kwan he wants to use four account categories when classifying the restaurant's current assets and that he wants the assets listed in their order of liquidity. Help Kwan help the boss by examining the restaurant's balance sheet accounts and answering the questions that follow. Balance Sheet Accounts: The Restaurant Kwan Manages Investments $373,256 Paid in Capital $486,486 Other Current Liabilities 73,954 Accumulated Depreciation 203,144 Building 627,998 Food Inventory 31,818 Accounts Payable 213,659 Common Stock 133,421 Long-Term Debt 395,315 Prepaid Expenses 15,000 Cash 85,986 Retained Earnings 477,500 Furnishings and Equipment 308,334 Land 309,080 Beverage Inventory 15,125 Supplies Inventory 3,850 Notes Payable 47,858 Allowance for Doubtful Accounts 4,000 Marketable Securities 196,154 Accounts Receivable 23,721 Current Asset Accounts (In Order of Liquidity) Dollar Amounts Total Current Assets a. What is the amount of the operation's total current assets? b. What is the first current asset account listed and why is it listed first? c. What is the last current asset account listed and why is it listed last