Answer: All accounts are assets and the correct way to order them is as follows:
Assets Year 1 Year 2
Cash $10,100. $4,020
Short-term investments $22,020 $29,750
Accounts receivable $20,580 $12,830
Inventory $42,390 $34,710
Supplies $1,000 $74
Current Assets $96090 $81384
Land $125,640 $176,140
Prepaid rent $3,020 $12,030
Prepaid insurance $ 2,100 $89
Non current assets $130760 $188259
Total Assets $226850 $269643
