The following items are taken from the adjusted trial balance of Westley Company for the month ending July 31, 2018: 
Prepare the current assets section of Westley's classified balance sheet.
Definitions:
Operating System
The software that manages the hardware and software resources of a computer, providing a platform for applications.
Consent Decree
A legal agreement that resolves a dispute between two parties without an admission of guilt and is approved by a judge.
Market Power
The ability of a firm or group of firms to influence or control prices and total market output.
AstraZeneca
A global, science-led biopharmaceutical company that focuses on the discovery, development, and commercialization of prescription medicines.
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