The Warehouse Company shows the following trial balance as of December 3 Debit Credit Cash and cash equivalents $345,000 Accounts receivable 115,000 Inventory 125,000 Prepaid insurance 7,500 Prepaid rent 40,000 Equipment 265,000 Accumulated depreciation - Equipment 65,000 Accounts payable 45,000 Accrued liabilities 15,000 Notes payable, due in 2020 135,000 Common stock 300,000 Additional paid-in capital 87,500 Retained earnings Total 250,000 $ 897,500 $897,500 What would Warehouse report as current assets on its balance sheet?