PHAROAH COMPANY Balance Sheet (Partial) Assets Liabilities and Owner's Equity PHAROAH COMPANY Balance Sheet (Partial) For each account that is not classified as a current asset, indicate how it would be classified on the balance sheet. (Enter account name only and do not provide descriptive information.) The December 31, 2021, adjusted trial balance of Pharoah Company includes the following accounts: Accounts receivable Prepaid insurance Goodwill Supplies Vehicles Notes receivable (due February 1, 2023) $13,000 1,300 9,700 4,300 22,700 6,300 Patents Unearned revenue Cash Short-term investments Merchandise inventory $4,100 3,000 17,000 8,000 8,700 Determine which accounts are current assets and prepare the current assets section of the balance sheet as at December 31, 2021, with the accounts in order of decreasing liquidity. (List Current Assets in order of decreasing liquidity.)