Marin Inc. was founded in January 2017. Presented below are adjusted and unadjusted trial balances as at December 31, 2020.

Marin Inc. Trial Balance December 31, 2020
		Unadjusted				Adjusted
		Dr.		Cr.		Dr.		Cr.
Cash		$11,220				$11,220
Accounts receivable		20,400				23,970
Supplies		8,570				3,060
Prepaid insurance		3,420				2,550
Equipment		61,200				61,200
Accumulated depreciationequipment				$28,560				$33,660
Accounts payable				5,100				5,100
Interest payable				0				150
Notes payable				5,000				5,000
Unearned revenue				7,140				5,710
Salaries and wages payable				0				1,330
Common shares				10,200				10,200
Retained earnings				3,680				3,680
Service revenue				59,770				64,770
Salaries and wages expense		10,200				11,530
Insurance expense						870
Interest expense		360				510
Depreciation expense						5,100
Supplies expense						5,510
Rent expense		4,080				4,080
		$119,450		$119,450		$129,600		$129,600

Prepare an unclassified statement of financial position at December 31. (List Current Assets in order of liquidity.)

MARIN INC. Statement of Financial Position December 31, 2020For the Quarter Ended December 31, 2020For the Year Ended December 31, 2020

Assets