Cash $10,100 $4,020 accounts receivable 20,580 12,830 short-term investments 22,020 29,750 inventory 42,390 34,710 prepaid rent 3,020 12,030 prepaid insurance 2,100 89 supplies 1,000 74 land 125,640 176,140

All accounts are assets and the correct way to order them is as follows:

Assets                                         Year 1       Year 2

Cash                                            $10,100.   $4,020

Short-term investments             $22,020  $29,750

Accounts receivable                  $20,580  $12,830

Inventory                                     $42,390  $34,710

Supplies                                       $1,000     $74

Current Assets                            $96090  $81384

Land                                            $125,640  $176,140

Prepaid rent                                $3,020    $12,030

Prepaid insurance                       $ 2,100    $89

Non current assets                    $130760  $188259

Total Assets                              $226850  $269643

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