Parker Inc. has the following cash balances:

First Bank:	$	280,000
Second Bank:		(29,000	)
Third Bank:		38,000
Fourth Bank:		(14,500	)

Required:

Prepare the current assets and current liabilities section of Parkers 2018 balance sheet, assuming Parker reports under U.S. GAAP. (If there is no effect select "None" from the dropdown.)