Selected accounts follow of Armais Limited at December 31, 2017:

The following additional information is available:
1. Inventory is valued at the lower of cost and net realizable value using FIFO.
2. Equipment is recorded at cost. Accumulated depreciation, calculated on a straight-line basis, is $50,600
3. The fair value - net income investments have a fair value of $ 29,000
4. The notes receivable are due April 30, 2018, with interest receivable every April 30. The notes bear interest at 6%
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. Intangible Assets - Trade Names are reported net of accumulated amortization of $ 14,000
7. The bank overdraft is at the same bank as the amount reported above under Cash.
Instructions
(a) Prepare the current assets section of Aramis Limited's statement of financial position as at December 31, 2017, with appropriate disclosures.
(b) Outline the other ways or methods that can be used to disclose the details that are required for the financial statement elements of part (a).

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Finished Goods Inventory Unearned Revenue Bank Overdraft S152,000 90,000 8,000 253,000 34,000 50,000 31,000 36,000 Restricted Cash (for Plant Expansion0,000 Cost of Goods Sold Notes Receivable Accounts Receivable Raw Materials Inventory Supplies Expense Allowance for Doubtful Accoun Intangible Assets-Trade Name Contributed Surplus Common Shares S2,100,000 40,000 161,000 187,000 Work-in-Process Inventory 12,000 18,000 16,000 272,000 FV-NI Investments Interest Payable