Focus Eye Bhd is a company selling eyeware proudects. In January Focus Eye agrees to sell goods on credit to a customer, Mr X. The products are:

* 10 units of Elegant eyeware @RM500 per unit *20 units of smart eyeware @Rm 300 per unit

focus Eye gives a cridet term of 30 days To Mr X for the debt settlement. Are the goods sold to Mr X current assets? Are the asset sold considered items of receivables?