BooBoos Home Health Care has the following adjusted account balances at April 30, 2020. All accounts have normal balances. Prepare the current asset section of BooBoos balance sheet.

Account Title	Balance
Accounts receivable	$51,000
Accumulated amortization - furniture	8,500
Allowance for doubtful accounts	2,500
Bad debt expense	4,100
Cash	98,700
Furniture	22,000
Inventory	122,750
Notes receivable, due July 1, 2020	41,000
Notes receivable, due November 1, 2023	68,000
Prepaid expense	2,100

1 Reporting receivables on the balance sheet Current assets, $313,050