The Following Items Are Taken from the Financial Statements of the Freight

The following items are taken from the financial statements of the Freight Service for the year ending December 31 2016: $\begin{array}{ll}\text { Accounts payable } & \$ 19,000 \\\text { Accounts receivable } & 13,000 \\\text { Accumulated depreciation - equipment } & 26,000 \\\text { Advertising expense } & 21,200 \\\text { Cash } & 15,000\\\text { Owner's capital }(1 / 1 / 16) & 104,000 \\\text { Owner's drawings } & 11,000 \\\text { Depreciation expense } & 12,000 \\\text { Insurance expense } & 3,800 \\\text { Note payable, due } 6 / 30 / 17 & 72,000\\\text { Prepaid insurance (12-month policy) } & 7,200 \\\text { Rent expense } & 16,000 \\\text { Salaries and wages expense } & 32,000 \\\text { Service revenue } & 135,000 \\\text { Supplies } & 5,000 \\\text { Supplies expense } & 6,000 \\\text { Equipment } & 210,000\end{array}$ The current assets should be listed on Freight Service's balance sheet in the following order:

A) cash accounts receivable prepaid insurance equipment.
B) cash prepaid insurance supplies accounts receivable.
C) cash accounts receivable prepaid insurance supplies.
D) equipment supplies prepaid insurance accounts receivable cash.