The following items are from the assets section of WestJet Airlines Ltd.'s December 31, 2018, statement of financial position (in thousands): Accounts receivable Accumulated depreciation-aircraft Accumulated depreciation-buildings Accumulated depreciation-ground, property and equipment Accumulated depreciation-spare parts Aircraft Buildings Cash Ground and other property and equipment Intangible assets Inventory Other assets (non-current) Prepaid expenses, deposits, and other Spare parts Trading investments $145,544 1,911,279 40.992 115,684 134,896 5,634,255 136,780 1,301,421 188,003 54,851 39.742 786,793 190,242 389,504 93.771 Accounts receivable Current assets Accumulated depreciation-aircraft Property, plant, and equipment (Contra account) Accumulated depreciation-buildings Property, plant, and equipment (Contra account) Accumulated depreciation-ground property and equipment Property, plant, and equipment (Contra account) Accumulated depreciation-spare parts Property plant, and equipment Contra account) 4 Aircraft Property, plant, and equipment Buildings Property, plant, and equipment Cash Current assets Ground and other property and equipment Property, plant, and equipment Intangible assets Intangible assets Inventory Current assets Other assets (non-current) Other assets Prepaid expenses, deposits, and other Current assets Spare parts Other assets Trading investments Current assets Prepare the assets section of the statement of financial position. (List Current Assets in order of liquidity. List Property Plant, and Equipment in order of Aircraft, Ground and Other Property and Equipment, Spare Parts and Buildings.) WESTJET AIRLINES LTD. Balance Sheet (partial) (in thousands) Assets