Presented below are selected accounts of yasunari kawabata

Question

Presented below are selected accounts of Yasunari Kawabata Company at December 31, 2014.

Inventory (finished goods)	$60,670		Cost of Goods Sold
Unearned Service Revenue	93,470		Notes Receivable
Equipment	258,300		Accounts Receivable
Inventory (work in process)	40,690		Inventory (raw materials)
Cash	42,050		Supplies Expense
Equity Investments (short-term)	31,460		Allowance for Doubtful Accounts
Customer Advances	39,000		Licenses
Restricted Cash for Plant Expansion	59,120		Additional Paid-in Capital
			Treasury Stock

The following additional information is available.

Inventory (finished goods)	$60,670		Cost of Goods Sold	.		Inventories are valued at lower-of-cost-or-market using LIFO.
Unearned Service Revenue	93,470		Notes Receivable	2		Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $59,600.
Equipment	258,300		Accounts Receivable	3		The short-term investments have a fair value of $29,580. (Assume they are trading securities.)
Inventory (work in process)	40,690		Inventory (raw materials)	4		The notes receivable are due April 30, 2016, with interest receivable every April 30. The notes bear interest at 6%. (Hint:Accrued interest due on December 31, 2014.)
Cash	42,050		Supplies Expense	5		The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $52,300 are pledged as collateral on a bank loan.
Equity Investments (short-term)	31,460		Allowance for Doubtful Accounts	6		Licenses are recorded net of accumulated amortization of $14,890.
Customer Advances	39,000		Licenses	7		Treasury stock is recorded at cost.
Restricted Cash for Plant Expansion	59,120		Additional Paid-in Capital
			Treasury Stock

Prepare the current assets section of Yasunari Kawabata Company's December 31, 2014, balance sheet, with appropriate disclosures.