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

Inventory (finished goods)		$ 60,400		Cost of Goods Sold		$2,187,800
Unearned Service Revenue		90,700		Notes Receivable		42,600
Equipment		256,500		Accounts Receivable		167,790
Inventory (work in process)		41,300		Inventory (raw materials)		170,660
Cash		37,600		Supplies Expense		54,060
Debt Investments (trading)		39,000		Allowance for Doubtful Accounts		11,220
Customer Advances		53,500		Licenses		18,360
Restricted Cash for Plant Expansion		53,700		Additional Paid-in Capital		80,450
				Treasury Stock		20,610

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 $47,331.
3.		The short-term investments have a fair value of $26,730.
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 $50,200 are pledged as collateral on a bank loan.
6.		Licenses are recorded net of accumulated amortization of $13,270.
7.		Treasury stock is recorded at cost.

Prepare the current assets section of Teal 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.)

TEAL COMPANY Balance Sheet (Partial) December 31, 2020For the Year Ended December 31, 2020For the Quarter Ended December 31, 2020
Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders' Equity
					$
AddLess:
Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders' Equity					$