Based on the following accounts and year-end account balances for Skinner Corporation, determine th amount of current assets to be reported on its classified balance sheet. Accounts payable.......... $160,000 Accounts receivable.. 100,000 Accumulated depreciation....... 40,000 Buildings....... . 210,000 Cash..... 130.000 Common stock.. 600.000 Inventory 110,000 Land.... 180,000 Prepaid insurance. 60,000 Retained earnings.. 130,000 Trademarks. 140,000 $400,000 S560,000 S540,000 $340,000 $290,000