Presented below are selected accounts of Flint Company at December 31, 2017.

Inventory (finished goods)		$ 54,100		Cost of Goods Sold		$2,104,000
Unearned Service Revenue		95,300		Notes Receivable		42,800
Equipment		257,300		Accounts Receivable		150,710
Inventory (work in process)		44,000		Inventory (raw materials)		171,600
Cash (not including restricted cash)		37,300		Supplies Expense		55,180
Debt Investments (trading)		34,900		Allowance for Doubtful Accounts		10,960
Customer Advances		46,300		Licenses		16,780
Restricted Cash for Plant Expansion		58,900		Additional Paid-in Capital		94,600
				Treasury Stock		23,060

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 $53,701.
3.		The short-term investments have a fair value of $31,200.
4.		The notes receivable are due April 30, 2019, with interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrued interest due on December 31, 2017.)
5.		The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $48,000 are pledged as collateral on a bank loan.
6.		Licenses are recorded net of accumulated amortization of $13,500.
7.		Treasury stock is recorded at cost.

Prepare the current assets section of Flint Companys December 31, 2017, 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.)

FLINT COMPANY Balance Sheet (Partial) $