In the image shown below, which asset is easiest to convert into cash?

Equipment

Truck

Accounts Receivable

Supplies

Metro Courler Inc. Balance Sheet January 31, 20xx Assets Cash $66,800 Accounts Recelvable Supplies 500 Prepald Rent 1,800 Equipment Truck Total Assets $88,100 Libinitles Accounts Payable $200 Total Llabilitles $200 Equity Common Stock $30,000 Retalned Earnings 57,900 Total Equity $87,900 Total Llabilltes + Equlty $88,100