Presented below are selected accounts of Marigold Company at December 31, 2020. $ 56,000 $ 2.129.700 100,000 37,800 Cost of Goods Sold Notes Receivable Accounts Receivable Inventory (raw materials) 259,900 165,310 37.400 201.700 Inventory (finished goods) Unearned Service Revenue Equipment Inventory (work in process) Cash Debt Investments (trading) Customer Advances Restricted Cash for Plant Expansion 40.900 58,580 Supplies Expense Allowance for Doubtful Accounts 38,900 11.720 54,900 19.470 50,300 Licenses Additional Paid-in Capital Treasury Stock 80.460 21.180 The following additional information is available. 1. 2. 3 Inventories are valued at lower of cost or market using LIFO. Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $ 52,633. The short term investments have a fair value of $ 29.510. 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.) The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $ 52,700 are pledged as collateral on a bank loan 4, 5. 4. 5. 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.) The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $ 52.700 are pledged as collateral on a bank loan. Licenses are recorded net of accumulated amortization of $ 13,440. Treasury stock is recorded at cost. 6. 7. Prepare the current assets section of Marigold Company's 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) MARIGOLD COMPANY Balance Sheet (Partial)