You have been given the following information prepared by someone who graduated from another school on

Long Island:

Cash balance $=$$$80,000$

Accounts receivables $($gross$)=$$$60,000$

Inventory $=$$$57,000$

Investments $=$$$86,000$

Equipment $=$$$96,000($book value after depreciation$)$

Further, you have been told that,

Cash includes a $$9,000$ certificate of deposit of $12-$month maturity that should have been shown under

short$-$term investments.

There is an allowance for doubtful accounts of $$5,000.$

Merchandise costing $$3,000$ was excluded from the above inventory because it was "assumed to have been

sold" when it was simply lying in another corner of the warehouse. As a result, $$4,000$ was incorrectly

included in gross receivables as the sale value of this merchandise.

Investments include securities with a fair value of $$20,000,$ acquired for resale in the next $6$ months. The

remaining investments are meant to be held for a few years.

Equipment with a book value of $$2,000$ is being held for resale as soon as possible.

Based on the above information, prepare the Current Assets section of the balance sheet of this company in

the space given below. List the items in the correct order.