Kahnert Corporation's adjusted trial balance contained the following asset accounts at December 31, 2014:
Cash ..................... $3,000;
Treasury Bills (with original maturity of three months) . $4,000;
Land ..................... $40,000;
Intangible Assets- Patents ............ $ 12,500;
Accounts Receivable ............... $90,000;
Prepaid Insurance ................ $5,200;
Inventory ................... $30,000;
Allowance for Doubtful Accounts ........... $4,000;
FV-NI (Fair Value-Net Income Investments) ....... $11,000.
Prepare the current assets section of the statement of financial position, listing the accounts in proper sequence. Identify which items are monetary.