Prepare the current asset section based on the following alphabetized post-closing trial balance information at March 31, 2014, for Whiteagle Company:

Account Accounts payable Accounts receivable Accumulated depreciation Cash Isaac Whiteagle, capital Notes payable, due 2023 Debits Credits 7,000 9,900 25,800 S 4,500 15,000 14,000 600 3,200 38,000 Property, plant and equipment Unearned revenue 4,600