The bookkeeper for Blue Ltd. has prepared the following statement of financial position as of July 31, 2022 (amounts in thousands).

BLUE LTD Statement of Financial Position As of July 31, 2022
Equipment (net)		68,880		Equity		127,510
Patents		17,220		Non-current liabilities		61,500
Inventory		49,200		Notes and accounts payable		36,080
Accounts receivable (net)		33,210				225,090
Cash		56,580
		225,090

The following additional information is provided.

1.		Cash includes 984 in a petty cash fund and 9,840 in a bond sinking fund.
2.		The net accounts receivable balance is comprised of the following three items: (a) accounts receivabledebit balances 42,640, (b) accounts receivablecredit balances 6,560, and (c) allowance for doubtful accounts 2,870.
3.		Inventory costing 4,346 was shipped out on consignment on July 31, 2022. The ending inventory balance does not include the consigned goods. Receivables in the amount of 4,346 were recognized on these consigned goods.
4.		Equipment had a cost of 91,840 and an accumulated depreciation balance of 22,960.
5.		Income taxes payable of 7,380 were accrued on July 31. Blue Ltd., however, had set up a cash fund to meet this obligation. This cash fund was not included in the cash balance but was offset against the income taxes payable amount.

Prepare a corrected classified statement of financial position as of July 31, 2022, from the available information, adjusting the account balances using the additional information. (List Current Assets in reverse order of liquidity)