= Jensen Company's general ledger included the following selected accounts (in thousands) at December 31, 2021: Accounts payable Accounts receivable Accumulated depreciation equipment Allowance for doubtful accounts Bad debt expense Cash Cost of goods sold Estimated inventory returns Equipment Interest revenue Merchandise inventory Notes receivable-due in 2022 Notes receivable-due in 2025 Prepaid expenses Refund liability Sales Sales discounts Short-term investments $1,077.3 5904 858.7 35.4 91.3 395.6 660.4 3.2 1.732.8 19.7 630.9 96 191.1 20.1 22.5 4,565.5 31.3 194.9 4,565.5 313 Sales Sales discounts Short-term investments Supplies Unearned revenue 194.9 21.7 56.3 Additional information: 1. On December 31, 2020, Accounts Receivable was $611.1 thousand and the Allowance for Doubtful Accounts was $36.6 thousand. The receivables turnover was 8.3 the previous year. 2. 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, ag. 527) JENSEN COMPANY Balance Sheet (Partial) (in thousands) Assets