Scenario: Apple Inc. is preparing its balance sheet as of December 31st, 2023. Complete the table below by categorizing the following items as either current assets, non-current assets, current liabilities, or non-current liabilities. Also, provide the amounts for each category.

Items	Category	Amount (USD)
Cash and cash equivalents	Current Assets	$100,000,000
Accounts receivable	Current Assets	$50,000,000
Inventory	Current Assets	$30,000,000
Property, plant, and equipment	Non-current Assets	$300,000,000
Investments	Non-current Assets	$200,000,000
Accounts payable	Current Liabilities	$40,000,000
Notes payable	Current Liabilities	$20,000,000
Accrued expenses	Current Liabilities	$15,000,000
Long-term debt	Non-current Liabilities	$150,000,000
Total		$795,000,000