Presented below are selected accounts of Beerbo Company at December 31, 2020: Inventory (finished goods).... 52,000 Unearned Service Revenue.. ................$ 90,000 Equipment................ ..............$ 253,000 Inventory (work in process)...................$ 34,000 Cash (unrestricted).. ..$ 37,000 Debt Investments (short-term)...............$ 31,000 Customer Advances..... ...... .................$ 36,000 Restricted Cash for Plant Expansion......$ 50,000 Cost of Goods Sold. $ 2,100,000 Notes Receivable.. $ 40,000 Accounts Receivable.......... $ 161,000 Inventory (raw materials).... $ 207,000 Supplies Expense...... .$ 60,000 Allow. for Doubtful Accounts..................$ 12,000 Licenses....... ..........$ 18,000 Additional Paid-in Capital.. ..................$ 88,000 Treasury Stock.. ......$ 22,000 The following additional information is available: a. Inventories are valued at lower-of-cost-or-market using LIFO. b. Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $50,600. c. The short-term investments have a fair value of $29,000. d. 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.) e. The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $50,000 are pledged as collateral on a bank loan. f. Licenses are recorded net of accumulated amortization of $14,000. g. Treasury stock is recorded at cost. Prepare the current assets section of Beerbo's December 31, 2020, balance sheet, with appropriate disclosures. (round dollar amounts to the nearest cent with commas as needed) Current Assets $ 31,000 $ 99,000 Cash $ 37,000 Less: Restricted Cash (Plant Expansion) $ 50,000 Trading Securities at Fair Value (cost, $31,000) Accounts Receivable (of which $50,000 is pledged as collateral on bank loans) $ 111,000 Less: Allowance for Doubtful Accounts $ 12,000 Interest Receivable Inventories (at Lower of Cost or Market) Finished Goods $ 52,000 Work in Process $ 34,000 Raw Materials $207,000 Total Current Assets $ 1,600 $ 293,000