The following information is for Ayayai Corporation as of December 31, 2017. Restricted Cash for Retirement of long- term debt $23,500 Additional Paid-in Capital $55,000
Equipment (cost) 111,100 Accounts Receivable 73,300
Inventory (work in process) 13,000 Inventory (raw materials) 59,600
Cash (unrestricted) 21,100 Supplies Expense 18,400
Inventory (finished goods) 33,300 Cost of Goods Sold 406,300
Equity Investments (cost) 10,000 Allowance for Doubtful Accounts 3,700
Customer Advances 12,800 Licenses 6,200
Unearned Service Revenue 36,200 Notes Receivable 19,600
Treasury Stock 13,200

The following additional information is available.

1. Inventories are valued at lower-of-cost-or-market using FIFO.
2. Treasury stock is recorded at cost.
3. Licenses are recorded net of accumulated amortization of $7,300.
4. Equipment is recorded at cost. Accumulated depreciation, computed on a straight-line basis, is $37,750.
5. The equity investments have a fair value of $9,700. (Assume they are trading securities.)
6. The allowance for doubtful accounts applies to the accounts receivable.
7. The notes receivable are due in full on March 31, 2019, with interest receivable every April 30. The notes bear interest at 7%. (Hint: Accrued interest due on December 31, 2017.)

Required:
Prepare the current assets section of Flint Corporation's balance sheet with appropriate disclosures on the face of the balance sheet.