E5.7 ( LO1,2) (Current Assets Section of the Statement of Financial Position) Presented below are selected accounts of Aramis SE at December 31, 2022. The following additional information is available. 1. Inventory is valued at lower-of-cost-or-net realizable value using FIFO. 2. Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is 50,600. 3. The trading securities have a fair value of C29,000 4. The notes receivable are due April 30, 2024, with interest receivable every April 30 . The notes bear interest at 6%. (Hint: Accrue interest due on December 31, 2022.) 5. The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of 50,000 are pledged as collateral on a bank loan. 6. Licenses are recorded net of accumulated amortization of C14,000. 7. Treasury shares are recorded at cost. Instructions Prepare the current assets section of Aramis SE's December 31, 2022, statement of financial position, with appropriate disclosures