All i need to know is how to label it like is it a current asset, intangible, current liability etc.

Suppose the following items were taken from the 2017 financial statements ofBlue Spruce Corp..(All dollars are in millions.)

Common stock $2,800Accumulated depreciationequipment

$2,570 Prepaid rent 165 Accounts payable 1,790 Equipment 7,210 Patents 2,100 Stock investments (long-term) 740Notes payable (long-term)

800 Debt investments (short-term)1,950 Retained earnings 8,105 Income taxes payable 160 Accounts receivable 1,830Cash 1,230 Inventory 1,000

classified balance sheet in good form as of December 31, 2017.(List current assets in order of liquidity.)