Below are the alphabetized list of adjusted account balances.

Account	Balance*
Accounts receivable	$	100,000
Accumulated depreciation, building		26,400
Allowance for doubtful accounts		2,140
Bad debt expense		1,910
Building		340,000
Cash		17,230
Merchandise inventory		75,000
Notes receivable, due May 1, 2022		56,000
Notes receivable, due Nov. 30, 2020		13,100
Supplies		4,820

*Assume all balances are normal. Prepare the current asset section of LisTels March 31, 2020, balance sheet. (List assets in the order of liquidity.)