Applying Excel 4: Total Current Assets B 1 23 D Harriet Tubman Company Balance Sheet December 31 E 67 47 5 Current assets Cash Assets $20,700 8 9 10 11 12 Short-term investments Accounts receivable, net Supplies Prepaid expenses Total current assets Long-term investments 15,700 29,000 7,300 5,800 $78,500 13 Long-term notes receivable $ 33,000 14 Investments in stocks and bonds 26,000 15 Total long-term investments 59,000 16 Plant assets: 17 Equipment 46,800 18 19 Accumulated Depreciation Equipment, net (9,400) 37,400 20 Land 37,000 21 Total plant assets 74,400 22 Intangible assets: 23 Copyrights 8,000 24 Total assets $219,900 Which formula in cell F11 would NOT accurately compute the value of total current assets?