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

Inventory (finished goods)		$ 55,400		Cost of Goods Sold		$2,107,000
Unearned Service Revenue		91,800		Notes Receivable		41,000
Equipment		257,000		Accounts Receivable		167,690
Inventory (work in process)		40,900		Inventory (raw materials)		204,760
Cash (not including restricted cash)		42,500		Supplies Expense		64,900
Debt Investments (trading)		33,400		Allowance for Doubtful Accounts		11,550
Customer Advances		54,000		Licenses		18,250
Restricted Cash for Plant Expansion		56,800		Additional Paid-in Capital		84,910
				Treasury Stock		20,070

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 $54,384.
3.		The short-term investments have a fair value of $29,490.
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 $46,200 are pledged as collateral on a bank loan.
6.		Licenses are recorded net of accumulated amortization of $14,980.
7.		Treasury stock is recorded at cost.

Prepare the current assets section of Sheffield Company's 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.) SHEFFIELD COMPANY Balance Sheet (Partial) For the Year Ended December 31, 2017 $