Presented below are selected accounts ofMarinCompany at December 31, 2020.

Inventory (finished goods)$62,000Cost of Goods Sold$2,106,200Unearned Service Revenue96,200Notes Receivable36,200Equipment260,500Accounts Receivable148,960Inventory (work in process)42,500Inventory (raw materials)199,640Cash37,000Supplies Expense65,630Debt Investments (trading)39,000Allowance for Doubtful Accounts12,520Customer Advances44,200Licenses16,320Restricted Cash for Plant Expansion53,200Additional Paid-in Capital88,890Treasury Stock22,160

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 $46,748.3.The short-term investments have a fair value of$31,010.4.The notes receivable are due April 30, 2022, with interest receivable every April 30. The notes bear interest at6%. (Hint:Accrue interest due on December 31, 2020.)5.The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $45,100are pledged as collateral on a bank loan.6.Licenses are recorded net of accumulated amortization of $13,080.7.Treasury stock is recorded at cost.

Prepare the current assets section ofMarinCompany's 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.)