Presented below are selected accounts of Yasunari Kawabata Company at December 31, 2014. Inventory (finished goods) $ 53,780 Cost of Goods Sold $2,112,000 Unearned Service Revenue 95,060 Notes Receivable 54,700 Equipment 253,800 Accounts Receivable 161,740 Inventory (work in process) 42,440 Inventory (raw materials) 210,540 Cash 46,200 Supplies Expense 74,659 Equity Investments (short-term) 33,390 Allowance for Doubtful Accounts 12,200 Customer Advances 39,500 Licenses 18,250 Restricted Cash for Plant Expansion 57,970 Additional Paid-in Capital 96,080 Treasury Stock 31,920 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 $58,560. 3. The short-term investments have a fair value of $33,850. (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 $55,000 are pledged as collateral on a bank loan. 6. Licenses are recorded net of accumulated amortization of $14,620. 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.)