Selected accounts follow of Flounder Limited at December 31, 2017:

Finished Goods Inventory		$154,000		Cost of Goods Sold		$3,900,000
Unearned Revenue		106,000		Notes Receivable		43,000
Bank Overdraft		9,400		Accounts Receivable		191,000
Equipment		353,000		Raw Materials Inventory		347,000
Work-in-Process Inventory		39,000		Supplies Expense		67,000
Cash		58,000		Allowance for Doubtful Accounts		25,000
FV-NI Investments		32,000		Intangible AssetsTrade Names		38,000
Interest Payable		45,000		Contributed Surplus		18,000
Restricted Cash (for Plant Expansion)		58,000		Common Shares		286,000

The following additional information is available:

1.		Inventory is valued at the lower of cost and net realizable value using FIFO.
2.		Equipment is recorded at cost. Accumulated depreciation, calculated on a straight-line basis, is $70,600.
3.		The fair valuenet income investments have a fair value of $34,000.
4.		The notes receivable are due April 30, 2018, with interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrue interest due on December 31, 2017.)
5.		The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $58,000 are pledged as collateral on a bank loan.
6.		Intangible AssetsTrade Names are reported net of accumulated amortization of $28,000.
7.		The bank overdraft is at the same bank as the amount reported above under Cash.

(a) Prepare the current assets section of Flounder Limiteds statement of financial position as at December 31, 2017.(List Current Assets in order of liquidity.)