The Following Items Are Taken from the Adjusted Trial Balance

The following items are taken from the adjusted trial balance of Westley Company for the month ending July 31 2016: $\begin{array}{ll}\text { Accounts payable } & \$ 2,000 \\\text { Accounts receivable } & 3,300 \\\text { Accumulated depreciation - equipment } & 8,000 \\\text { Cash } & 2,600 \\\text { Depreciation expense } & 2,000\\\text { Equipment } & 54,000 \\\text { Owher's capital } 7 / 1 / 16 & 52,000 \\\text { Service revenue } & 33,000 \\\text { Supplies } & 1,200\end{array}$ Prepare the current assets section of Westley's classified balance sheet.