aThe following information is for Cheyenne Corporation as of December 31, 2017.

Restricted Cash for Retirement of long- term debt		$23,900		Additional Paid-in Capital		$54,500
Equipment (cost)		113,300		Accounts Receivable		72,700
Inventory (work in process)		14,800		Inventory (raw materials)		59,000
Cash (unrestricted)		22,800		Supplies Expense		16,200
Inventory (finished goods)		32,600		Cost of Goods Sold		405,100
Equity Investments (cost)		9,200		Allowance for Doubtful Accounts		2,900
Customer Advances		13,300		Licenses		6,900
Unearned Service Revenue		35,600		Notes Receivable		17,600
				Treasury Stock		13,400

The following additional information is available.

1.		Inventories are valued at lower-of-cost-or-market using FIFO.
2.		Treasury stock is recorded at cost.
3.		Licenses are recorded net of accumulated amortization of $6,800.
4.		Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $37,550.
5.		The equity investments have a fair value of $8,900. (Assume they are trading securities.)
6.		The allowance for doubtful accounts applies to the accounts receivable.
7.		The notes receivable are due in full on March 31, 2019, with interest receivable every April 30. The notes bear interest at 8%. (Hint: Accrued interest due on December 31, 2017.)

Prepare the current assets section of Cheyenne Corporations balance sheet with appropriate disclosures on the face of the balance sheet