The following additional information is available: 1. Inventory is valued at the lower of cost and net realizable value using FIFO. 2. Equipment is recorded at cost. Accumulated depreciation, calculated on a straight-line basis, is $56,600. 3. The FV-Nl imvestments have a fair value of $30,000. 4. The notes receivable are due April 30, 2024, with interest receivable every April 30 . The notes bear interest at 6\%. [Hint: Accrue interest due on December 31, 2023.) 5. The allowance for expected credit losses applies to the accounts receivable. Accounts receivable of $58,000 are pledged as collateral on a bank loan. 6. Intangible AssetsTrade Names are reported net of accumulated amortization of \$34,000. 7. The bank overdraft is at the same bank as the amount reported above under Cash and therefore Novak has [correctly) chosen to net the bank overdraft and cash amounts for financial statement purposes. (a) Prepare the current assets section of Novak's statement of financial position as at December 31, 2023. (List Current Assets in order of liquidity-)