Listed below are the preferred items for Klugman Company at December 31, 2008.
Finished goods inventory $35,000 Short-term investments $28,000
Cash 20,000 Raw materials inventory 12,000
Prepaid expenses 2,000 Work in process inventory 18,000
Accounts receivable 4,000 Supplies 500
Make the current assets section of the balance sheet. (Comprise a complete heading.)