The Following Are the Current Assets of Barnes Co Prepare the Current Assets Section of the Balance Sheet

The following are the current assets of Barnes Co.as of December 31:
$\begin{array}{|l|r|}\hline \text { Accounts Receivable } & \$ 38,000 \\\hline \text { Allowance for Doubtful Accounts } & 5,000 \\\hline \text { Cash } & 45,000 \\\hline \text { Interest Receivable } & 5,500 \\\hline \text { Merchandise Inventory } & 88,000 \\\hline \text { Notes Receivable } & 100,000 \\\hline\end{array}$
Prepare the current assets section of the balance sheet.