I need help urgently, thank you very much for the help.

Presented below are selected accounts of Grouper Company at December 31, 2017. Inventory (nished goods) 35 53,500 Cost of Goods Sold $2,123,000 Unearned Service Revenue 93,700 Notes Receivable 36,400 Equipment 262,300 Accounts Receivable 155,200 Inventory (work in process) 39,200 Inventory (raw materials) 177,770 Casn (not including restricted cash) 39,100 Supplies Expense 65,070 Debt Investments (trading) 33,400 Allowance for Doubtful Accounts 13,000 Customer Advances 36,400 Licenses 13,610 Restricted Cash for Plant Expansion 54,200 Additional Paid-in Capital 86,360 Treasury Stock 23,900 The following additional information is available. 1. Inventories are valued at lower-of-cost-or-market using UFO. 2. Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $46,253. 3. The short-term investments have a fair value of $23,190. 4. The notes receivable are due April 30, 2019, wi'l interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrued interest due on December 31, 2017.) 5. The allowance for doubtful accounts applies to the accounts receivable. Amounts receivable of $54,900 are pledged as collateral on a bank loan. 6. Licenses are recorded net of accumulated amortization of $13,570. 7. Treasuryr stock is recorded at cost. Prepare the current assets section of Grouper Company's December 31, 2017, balance sheet, with appropriate disclosures. (list Current Assets in order of liquidity. Enter account name only and do not provide the descriptive information provided in the question.)