a) The adjusted trial balance of Kaid Company includes the following accounts: Accounts Receivable $12,500, Prepaid Insurance $3,600, Cash $4,100, Supplies $5,200, and Short-Term Investments $6,700. Prepare the current assets section of the balance sheet, listing the accounts in proper sequence.

b) The adjusted trial balance of Kaid Company includes the following accounts: Unearned Revenue $2,500, Mortgage Payable $50,800 (of which $5,000 is due in 6 months), Accounts Payable $8,500, Notes Payable $6,700 due in 10 months, and Interest Payable $750. Prepare the current liabilities section of the balance sheet.