Suppose the following items were taken from the December 31, 2017, assets section of the Waterway Industries balance sheet. (All dollars are in millions.)

Inventory		$17,330		Patents		$13,390
Notes receivabledue after December 31, 2018		5,490		Buildings		21,590
Notes receivabledue before December 31, 2018		385		Cash		8,700
Accumulated depreciationbuildings		12,530		Accounts receivable		5,670
				Debt investments (short-term)		1,670

Prepare the assets section of a classified balance sheet. (List the current assets in order of liquidity.)

Waterway Industries Partial Balance Sheet For the Month Ended December 31, 2017For the Year Ended December 31, 2017December 31, 2017 (in millions)
Assets
Stockholders' EquityTotal LiabilitiesTotal Intangible AssetsTotal Long-Term LiabilitiesTotal AssetsTotal Liabilities and Stockholders' EquityProperty, Plant and EquipmentTotal Long-Term InvestmentsCurrent AssetsTotal Property, Plant and EquipmentCurrent LiabilitiesTotal Stockholders' EquityIntangible AssetsLong-Term InvestmentsLong-Term LiabilitiesTotal Current LiabilitiesTotal Current Assets
					$