T-account:

Accounts Receivable
Beg. Bal.	189,200
	106,600		18,170
	64,070		5,570
			14,870
			19,370

Partial list of account balances at the end of the year:

Cash	$	28,170
Accounts Receivable		Unknown
Equipment		35,770
Accounts Payable		6,070

The amount of total current assets that will be reported on the company's balance sheet at the end of the year is:

Multiple Choice

• $140,660.

• $146,720.

• $260,360.

• $330,060.