The December 31, 2017, adjusted trial balance of Darius Company includes the following accounts:

(a) Determine which accounts are current assets and prepare the current assets section of the balance sheet as at December 31, 2017, with the accounts in order of decreasing liquidity.
(b) For each account that is not classified as a current asset, indicate how it would be classified on the balance sheet.

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Accounts receivable Prepaid insurance Goodwill Supplies Vehicles Notes receivable (due February 1, 2019) $14,500 $3,900 2,900 16,400 1600 Patents 9,250 4,200 22,500 5,500 Unearned revenue Cash Short-term investments Merchandise inventory 8,200 9,000