Kahnert Corporation’s adjusted trial balance contained the following asset accounts at December 31, 2023: Cash $3,000; Treasury Bills (part of cash equivalents with original maturity of three months) $4,000; Land $60,000; Intangible Assets—Patents $12,500; Accounts Receivable $90,000; Prepaid Insurance $5,200; Inventory $40,000; Allowance for Expected Credit Losses $4,000; and FV-NI Investments $11,000. 

Prepare the current assets section of the statement of financial position, listing the accounts in the proper sequence. Identify which items are monetary.