Which of the following would be classified on the balance sheet as a current asset?

Of the following, which account would not be included in a balance sheet?

Company A reports the following account balances: Cash of $12,000; accounts receivable of $20,000; inventory of $15,000; property, plant, and equipment of $40,000; accumulated depreciation of $24,000; accounts payable of $5,000; accrued expenses of $6,000; short term notes payable of $7,000; long term notes of $10,000, and capital stock of $20,000. What were Company A's total liabilities?

Florax Company begins Year 2 with $8,000 in its machinery & equipment account and $1,500 in related accumulated depreciation. During Year 2, Florax bought $4,000 in additional equipment and recorded total depreciation expense for the year of $800. What amount will Florax report as net machinery & equipment in its Year 2 balance sheet