From the following alphabetized list of adjusted account balances, prepare the current asset section of LisTel’s March 31, 2020, balance sheet.

Account .............................................................................................. Balance*
Accounts receivable ....................................................................... $110,000
Accumulated depreciation, building ................................................ 29,000
Allowance for doubtful accounts ....................................................... 2,350
Bad debt expense ................................................................................ 2,100
Building ............................................................................................. 375,000
Cash ..................................................................................................... 19,000
Merchandise inventory ..................................................................... 82,000
Notes receivable, due May 1, 2022 ................................................. 61,000
Notes receivable, due Nov. 30, 2020................................................ 14,300
Supplies ................................................................................................. 5,260
*Assume all balances are normal.