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

Answer: 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