Cash and cash equivalents

Accounts receivable

Inventory

Prepaid insurance

Prepaid rent

Equipment

Accumulated depreciation $-$ Equipment

Accounts payable

Accrued liabilities

Notes payable, due in $2020$

Common stock

Additional paid$-$in capital

Retained earnings

Total

$$345,000$

$115,000$

$120,000$

$7,500$

$40,000$

$265,000$

What would barden report as current assets on its balance sheet?