Current Assets Listed here are certain accounts of Jenkins Company at the end of 2016:

Account Debit (Credit)

Land $ 12,000

Prepaid Insurance 1,530

Cash on Hand 1,120

Notes Receivable (due 2016) 4,300

Cash in Bank 5,400

Allowance for Doubtful Accounts ( 1,100)

Marketable Securities (Short-Term) 3,380

Accumulated Depreciation ( 8,700)

Accounts Receivable 15,600

Office Supplies 970

Buildings 27,200

Inventory 19,700