Ivanhoe Companys general ledger included the following selected accounts (in thousands) at December 31, 2021:

Accounts payable		$1,096.2
Accounts receivable		578.6
Accumulated depreciationequipment		846.5
Allowance for doubtful accounts		37.6
Bad debt expense		88.6
Cash		385.5
Cost of goods sold		668.7
Estimated inventory returns		3.2
Equipment		1,713.2
Interest revenue		19.8
Merchandise inventory		612.1
Notes receivabledue in 2022		96.0
Notes receivabledue in 2025		194.9
Prepaid expenses		18.5
Refund liability		22.5
Sales		4,541.8
Sales discounts		29.6
Short-term investments		201.5
Supplies		20.8
Unearned revenue		56.2

Additional information:

1.		On December 31, 2020, Accounts Receivable was $603.3 thousand and the Allowance for Doubtful Accounts was $36.6 thousand.
2.		The receivables turnover was 8.3 the previous year.

(a)

Prepare the assets section of the balance sheet. (List Current Assets in order of liquidity. Enter amounts in thousands. Round answers to 1 decimal place, e.g. 52.7.)

IVANHOE COMPANY Balance Sheet (Partial) For the Year Ended December 31, 2021December 31, 2021For the Month Ended December 31, 2021 (in thousands)
Assets
Current LiabilitiesTotal Current AssetsLong-term InvestmentsProperty, Plant, and EquipmentIntangible AssetsTotal Long-term InvestmentsTotal Intangible AssetsTotal Owner's EquityTotal Property, Plant and EquipmentTotal Liabilities and Owner's EquityCurrent AssetsOwner's EquityLong-term LiabilitiesTotal Long-term LiabilitiesTotal Current LiabilitiesTotal AssetsTotal Liabilities
					$
			$
AddLess:
Property, Plant, and EquipmentTotal Current LiabilitiesIntangible AssetsTotal AssetsLong-term LiabilitiesCurrent LiabilitiesTotal Intangible AssetsCurrent AssetsTotal Property, Plant and EquipmentOwner's EquityTotal LiabilitiesTotal Liabilities and Owner's EquityLong-term InvestmentsTotal Long-term InvestmentsTotal Current AssetsTotal Owner's EquityTotal Long-term Liabilities
Long-term InvestmentsOwner's EquityTotal Property, Plant and EquipmentTotal Current AssetsCurrent LiabilitiesProperty, Plant, and EquipmentTotal Liabilities and Owner's EquityTotal Intangible AssetsTotal LiabilitiesTotal AssetsCurrent AssetsTotal Long-term InvestmentsTotal Current LiabilitiesTotal Owner's EquityIntangible AssetsTotal Long-term LiabilitiesLong-term Liabilities
Total Current AssetsCurrent LiabilitiesLong-term LiabilitiesTotal Liabilities and Owner's EquityTotal LiabilitiesTotal Current LiabilitiesIntangible AssetsOwner's EquityTotal Property, Plant and EquipmentLong-term InvestmentsTotal Owner's EquityCurrent AssetsTotal Long-term LiabilitiesProperty, Plant, and EquipmentTotal AssetsTotal Intangible AssetsTotal Long-term Investments
AddLess:
Total Long-term InvestmentsLong-term LiabilitiesTotal Intangible AssetsTotal AssetsTotal Property, Plant and EquipmentCurrent AssetsLong-term InvestmentsTotal Owner's EquityProperty, Plant, and EquipmentCurrent LiabilitiesOwner's EquityIntangible AssetsTotal Current LiabilitiesTotal Current AssetsTotal Long-term LiabilitiesTotal Liabilities and Owner's EquityTotal Liabilities					$