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Calculate current assets Sales Revenue $25,000 Accounts Payable $1,200 Accounts Receivable $2,600 Inventory $3,200 Supplies $300 Cost of Goods Sold $16,000 Notes Payable (due in 2 years) $24,000 Equipment $40,000 Accumulated Depreciation $12,000 Land $30,000 Unearned Revenue $1,100 Taxes Payable $1,400 Prepaid Rent (3 months) $2,100 Cash $5,200

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Answer: $13,400

Explanation:

Current Assets are those that will be used up in a year and in this question are;

= Accounts Receivable + Inventory + Supplies + Prepaid rent + Cash

= 2,600 + 3,200 + 300 + 2,100 + 5,200

= $13,400

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