The Post-Closing Trial Balance of Chest Company Includes the Following

The post-closing trial balance of Chest Company includes the following account balances as of the end of the year:
$\begin{array}{lr}\text {Cash}&\$20,000\\\text {Marketable secuxities}&32,000\\\text {Account receivable}&48,000\\\text {Inventory}&80,000\\\text { Equipment } & 140,000 \\\text { Accumulated depreciation } &\$88,000 \\\text { Land } & 200,000 \\\text { Accounts payable } &72,000 \\\text { Unearned revenue } & 8,000 \\\text { Motes payable - due in } 6 \text { months } &40,000 \\\text { Bonds payable - due in 20 years}&80,000\\\text { Common stock}&100,000\\\text { Retained earnings}&132,000\end{array}$ Required:
Use the trial balance of Chester Company to prepare the current assets and current liabilities sections of Chester's balance sheet at December 31, Year 1.