BE4-9 The December 31, 2014, adjusted trial balance of Darius Company includes the following accounts: Prepare current asse Accounts receivable section of balance $14,500 Patents $ 3,900 Prepaid insurance sheet and classify o 1,600 Unearned revenue 2,900 Goodwill accounts, (SO 4) A 9.250 Cash 16,400 Supplies 4,200 Short-term investments 8,200 Vehicles 22,500 Merchandise inventory 9,000 Notes receivable (due February 1, 2016) 5,500 (a) Determine which accounts are current assets and prepare the current assets section of the balance sheet as at December 31, 2014, with the accounts in order of decreasing liquidity. (b) For each account that is not classified as a current asset, indicate how it would be classified on the balance sheet. dae the following accounts: Classify balance CA