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

Inventory (Finished goods)	$59,810	Cost of Goods Sold	$2,136,000
Unearned Service Revenue	90,870	Notes Receivable	51,100
Equipment	257,400	Accounts Receivable	161,160
Inventory (work in progress)	38,000	Inventory (raw materials)	208,210
Cash	38,670	Supplies Expense	78,707
Equity Investment (short-term)	34,880	Allowance for Doubtful Accounts	12,240
Customer Advances	50,200	Licenses	18,670
Restricted Cash for Plant Expansion	51,430	Additional Paid-in Capital	97,360
		Treasury Stock	27,650

The following additional information is available. 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 $57,810. The short-term investments have a fair value of $32,760. (Assume they are trading securities.) 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.) The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $56,700 are pledged as collateral on a bank loan. Licenses are recorded net of accumulated amortization of $14,450. Treasury stock is recorded at cost Prepare the current assets section of Yasunari Kawabata Company