Current assets typically include cash, short-term investments,
accounts receivable, inventory, and prepaid expenses.
Property, plant, and equipment.
Current liabilities are liabilities that are expected to be settled
through the use of current assets.
Current liabilities typically include accounts payable, miscellaneous
other payables (such as wages payable, interest payable, and so
forth), and current maturities of long-term debts.
Shareholders’ equity groupings.
Retained earnings (i.e., earned capital).