$5\%$ of the bonds payable and associated discount will come due in $2023.$ The remaining amount comes due in future years.

$10\%$ of the cash and cash equivalents are tied to the bonds payable in a sinking fund that is legally restricted until the final maturity of the bonds in $2040.$

The inventory is currently listed at cost$,$ its net realizable value $($or market value$)$ is $16.$

$80\%$ of the deferred revenue will be earned in $2023,$ the remaining amount will be earned in $2024.$

$$6$ dollars of the prepaid insurance will be used in $2023.$ The remaining amount will be used in $2024.$

Calcualte current assets