Can someone kindly help me with this question? Please have a different explanation from cash account, trade and other receivables and inventories. Thank you very much!

III. Application Items: 30 items Points: 60 points Time: 90 minutes Type: Case Study You are the recurring auditor of ABC Medical Center, Inc. You are presented with a balance sheet snapshot with the following accounts: Cash Cash in banks Petty cash fund Trade and other receivables Trade receivables Trade receivables from Government Trade receivables from Individuals Trade receivables from Companies Trade receivables from Health Maintenance Organizations (HMOs) Other receivables Inventories Medicines Medical supplies Office supplies Cleaning supplies Maintenance supplies Other supplies Describe your overall audit plan to your Audit Supervisor. Outline your audit program per balance sheet account above. Cite relevant management assertions and highlight connections. Examine industry and account peculiarities and plan your audit response. Criteria Distinguished; Well- Competent; Proficient Elementary Marginal Inadequate integrated Grade Range A B+, B C+, C D CONCEPTS: ideas are well- Demonstrates good Superficial processing. Personal Offers personal opinion Theoretical Clarity/ integrated and comprehension & able Seems to understand comprehension cannot that lacks theoretical Elaboration personally synthesized. to contribute to the key concepts but tends be ascertained due to basis or is inconsistent Rich elaboration clearly clarification of to echo (or sound like) ambiguity or lack of with principles. 40% (Base 40) demonstrates deep theoretical concepts. text from learning originality (copy-paste). Misconceptions understanding of Expresses ideas in resources, c.go, as Ideas are mostly strongly evident. theory. original ways. direct responses to opinion or folk- questions. knowledge rather than anchored on theoretical concepts & principles