Which one or ones of the following statements are correct? (This is a multiple-answer question.) Accounts Receivables is listed under Current Liabilities in the Balance Sheet All other things being equal, it would be a bad idea to stock up an unnecessarily large amount of Inventories, Net Property, Plant, and Equipment is listed under Current Assets in the Balance Sheet. Assets Liabilities + Shareholders' Equity All other things being equal, businesses prefer to depreciate the cost of fixed assets sooner rather than later. Net Working Capital is calculated as follows: Total Current Liabilities minus Total Current Assets