Presented below are selected accounts of Yasunari Kawabata Company at December 31, 2014.

Inventory (finished goods)		$ 52,000		Cost of Goods Sold		$2,100,000
Unearned Service Revenue		90,000		Notes Receivable		40,000
Equipment		253,000		Accounts Receivable		161,000
Inventory (work in process)		34,000		Inventory (raw materials)		207,000
Cash		37,000		Supplies Expense		60,000
Equity Investments (short-term)		31,000		Allowance for Doubtful Accounts		12,000
Customer Advances		36,000		Licenses		18,000
Restricted Cash for Plant Expansion		50,000		Additional Paid-in Capital		88,000
				Treasury Stock		22,000

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 $50,600.
3.		The short-term investments have a fair value of $29,000. (Assume they are trading securities.)
4.		The notes receivable are due April 30, 2016, with interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrued interest due on December 31, 2014.)
5.		The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $50,000 are pledged as collateral on a bank loan.
6.		Licenses are recorded net of accumulated amortization of $14,000.
7.		Treasury stock is recorded at cost.

Prepare the current assets section of Yasunari Kawabata Companys December 31, 2014, 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.)