The following information has been provided for Zero One Corp.:

Prepaid insurance	$ 1,200
Accrued salaries	2,170
Petty cash	675
Investment in trading securities	5,200
Cash	4,600
Inventory, at sales value (cost = $2,100)	4,500
Unearned rent	1,940
Allowance for bad debts	850
Office supplies	910
Accounts receivable	3,800

Required:

a.	Prepare the current asset section of Zero One's balance sheet in the proper sequence according to U.S. GAAP.
b.	Calculate Zero One's working capital.