Organize the hypothetical accounts and amounts shown on the right into the current assets and non-current assets sections of the balance sheet for Hipzone Inc. according to US GAAP and IFRS

FURNITURE AND EQUIPMENT, $1,083,000 NET SOFTWARE $799,000 OTHER RECEIVABLES $117,000 PREPAID EXPENSES $44,000 ACCOUNTS RECEIVABLE $2,478,000 CASH $1,351,000