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 

Instructions

Make the current assets section of the balance sheet. (Comprise a complete heading.)