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The December 31, 2021, adjusted trial balance of Blossom Company includes the following accounts: Accounts receivable $13,000 Patents $3,500 Prepaid insurance 1,300 Unearned revenue 2,800

The December 31, 2021, adjusted trial balance of Blossom Company includes the following accounts:

Accounts receivable $13,000 Patents $3,500
Prepaid insurance 1,300 Unearned revenue 2,800
Goodwill 8,000 Cash 14,800
Supplies 3,800 Short-term investments 6,500
Vehicles 20,000 Merchandise inventory 8,500
Notes receivable (due February 1, 2023) 4,800

Determine which accounts are current assets and prepare the current assets section of the balance sheet as at December 31, 2021, with the accounts in order of decreasing liquidity. (List Current Assets in order of decreasing liquidity.)

For each account that is not classified as a current asset, indicate how it would be classified on the balance sheet. (Enter account name only and do not provide descriptive information.)

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