Current asset and liability classifications  LO3 The general ledger trial balance of Joshua Ltd at 30 June 2019 includes the following asset and liability accounts.

(a) Interest payable $ 2 000

(b) Trade receivables 100 000

(c) Accounts payable 85 000

(d) Prepayments 12 000

(e) Inventories of finished goods 120 000

(f) Allowance for doubtful debts 8 000 (g) Cash 10 000 (h) Accrued wages and salaries 20 000 (i) Inventories of raw materials 60 000 (j) Loan (due 31 October 2019) 100 000 (k) Lease liability 75 000 (l) Current tax payable 30 000 Additional information • The lease liability (k) includes an amount of $13 000 for lease payments due before 30 June 2020. • The company classifies assets and liabilities using a current/non-current basis. Required Prepare the current assets and current liabilities sections of the statement of financial position of Joshua Ltd as at 30 June 2019, using the minimum line items permitted under AASB 101/IAS 1.