Presented below are selected accounts of Aramis SE at December 31, 2019.

The following additional information is available.
1. Inventory is valued at lower-of-cost-or-net realizable value using FIFO.
2. Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is ‚¬50,600.
3. The trading securities have a fair value of ‚¬29,000.
4. The notes receivable are due April 30, 2021, with interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrue interest due on December 31, 2019.)
5. The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of ‚¬50,000 are pledged as collateral on a bank loan.
6. Licenses are recorded net of accumulated amortization of ‚¬14,000.
7. Treasury shares are recorded at cost.
Instructions
Prepare the current assets section of Aramis SE's December 31, 2019, statement of financial position, with appropriate disclosures.

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€ 52,000 Cost of Goods Sold 90,000 Notes Receivable 253,000 Accounts Receivable 34,000 Inventory (raw materials) 42,000 Supplies Expense 31,000 Allowance for Doubtful Accounts 36,000 Licenses 50,000 Share Premium-Ordinary Inventory (finished goods) Unearned Service Revenue Equipment Inventory (work in process) Cash €2,100,000 40,000 161,000 187,000 60,000 Trading Securities Customer Advances Cash Restricted for Plant Expansion 12,000 18,000 88,000 Treasury Shares 22,000