Presented below are selected accounts of Aramis Company at December 31, 2015.

Inventory (finished goods)	52,000		Cost of goods sold	2,100,000
Unearned Service Revenue	90,000		Notes receivable	40,000
Equipment	253,000		Accounts receivable	161,000
Inventory (work in process)	34,000		Inventory (raw materials)	187,000
Cash	42,000		Supplies Expense	60,000
Trading Securities	31,000		Allowance for Doubtful Accounts	12,000
Customer Advances	36,000		Licenses	18,000
Cash Restricted for Plant Expansion	50,000		Share PremiumOrdinary	88,000
			Treasury Shares	22,000

The following additional information is available.

1.		Inventory is valued at lower-of-cost-or-net realizable value using FIFO.
2.		Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is 50,600.
3.		The trading securities have a fair value of 29,000.
4.		The notes receivable are due April 30, 2017, with interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrue interest due on December 31, 2015.)
5.		The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of 50,000 are pledged as collateral on a bank loan.
6.		Licenses are recorded net of accumulated amortization of 14,000.
7.		Treasury shares are recorded at cost.

Prepare the current assets section of Aramis Company's December 31, 2015, statement of financial position, with appropriate disclosures. (List Current Assets in reverse order of liquidity. Enter account name only and do not provide descriptive information.) ARAMIS COMPANY Statement of Financial Position (Partial) December 31, 2015 Current assets Cash Trading Securities Accounts Receivable Less Allowance for Doubtful Acc Finished Goods Work in Process Raw Materials Total current assets SHOW LIST OF ACCOUNTS