Presented below are selected accounts of B Company at December 31, 2020.

Inventory (finished goods)		$ 62,000		Cost of Goods Sold		$2,106,200
Unearned Service Revenue		96,200		Notes Receivable		36,200
Equipment		260,500		Accounts Receivable		148,960
Inventory (work in process)		42,500		Inventory (raw materials)		199,640
Cash		37,000		Supplies Expense		65,630
Debt Investments (trading)		39,000		Allowance for Doubtful Accounts		12,520
Customer Advances		44,200		Licenses		16,320
Restricted Cash for Plant Expansion		53,200		Additional Paid-in Capital		88,890
				Treasury Stock		22,160

The following additional information is available.

1.		Inventories are valued at lower-of-cost-or-market using LIFO.
2.		Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $46,748.
3.		The short-term investments have a fair value of $31,010.
4.		The notes receivable are due April 30, 2022, with interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrue interest due on December 31, 2020.)
5.		The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $45,100 are pledged as collateral on a bank loan.
6.		Licenses are recorded net of accumulated amortization of $13,080.
7.		Treasury stock is recorded at cost.

Prepare the current assets section of Concord Companys December 31, 2020, balance sheet, with appropriate disclosures. (List Current Assets in order of liquidity. Enter account name only and do not provide the descriptive information provided in the question.)

Balance sheet:

Current assets:
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LESS: allowance for doubtful accounts
interest recievable
Inventory:
Raw materials
work-in-process
finished good
Total Current assets