4 Equity securities classified as trading Current Assets 5. Cash Current Assets 6. Accrued interest payable due in 30 days Current Liabilities 7. Share premium-preference shares (Share Capital) 8. Warranty liability Current Liabilities 9. Currency held in the cash register Current Assets 10. Ordinary shares Share Capital 11. Long-term debt covenants Not Reported on Statement of Financial Position 12. Allowance for doubtful accounts (Current Assets) 13. Accumulated depreciation (Plant Assets) 14. Goodwill Intangible Assets 15. 90 day notes payable Current Liabilities 16. Investment in bonds of another company; will be held to 2026 maturity Investments 17. Land held for speculation Investments 18. Death of company president Not Reported on Statement of Financial Position 19. Current maturity of bonds payable Current Liabilities 20. Trade accounts payable (Intangible Assets) 21. Preference shares ($10 par) Share Capital 22. Prepaid rent for next 12 months Current Assets 23. Copyright Intangible Assets 24. Accumulated amortization, patents (Intangible Assets) 25. Earnings not distributed to shareholders Retained Earnings Monty AG's adjusted trial balance contained the following asset accounts at December 31, 2022: Cash 6,300, Land 36,000, Patents 11,250, Accounts Receivable 81,000, Prepaid Insurance 4,210, Inventory 27,000, Allowance for Doubtful Accounts 3.600, and Trading Securities 9,900. Prepare the current assets section of the statement of financial position. (List Current Assets reverse in order of liquidity.) MONTY AG Statement of Financial Position (Partial)