XLS E E5-7 (Current Assets Section of the Balance Sheet) Presented below are selected accounts of Yasunari Kawabata Company at December 31, 2014 Inventory (finished goods) $2,100,000 52,000 Cost of Goods Sold 90,000 Notes Receivable 40.000 Unearned Service Revenue 161,000 253,000 Accounts Receivable Equipment 207,000 34,000 Inventory (raw materials) Inventory (work in process) 60.000 37,000 Supplies Expense Cash 31,000 Allowance for Doubtful Accounts 12,000 Equity Investments (short-term) 18,000 36.000 Licenses Customer Advances 50,000 Additional Paid-in Capital 88,000 Restricted Cash for Plant Expansion 22,000 Treasury Stock