Suppose the following items were taken from the December 31, 2017, assets section of the Splish Brothers Inc. balance sheet. (All dollars are in millions.) Inventory $16,350 Patents $13,470 Notes receivable-due after December 31, 2018 Notes receivable-due before December 31, 2018 Accumulated depreciation-buildings 5,310 Buildings 21,610 410 Cash 9,200 13,290 Accounts receivable 5,720 Debt investments (short-term) 1,720 Prepare the assets section of a classified balance sheet. (List the current assets in order of liquidity.) Splish Brothers Inc. Partial Balance Sheet December 31, 2017 (in millions) Assets Current Assets Cash Accounts Receivable Inventory 9200 5720 16350