Current Assets: Cash Watercooler Office Supply Balance Sheet Accounts Receivable Merchandise Inventory Prepaid Insurance Total Current Assets March 31, 2024 Assets Property, Plant, and Equipment: Equipment and Fixtures Less: Accumulated Depreciation Total Assets Liabilities $ 26,000 18,000 30,500 2,500 $ 77,000 30,000 (15,000) 15,000 $ 92,000