Caterpillar Inc., reported the following accounts and amounts (in millions) in its December 31, 2010, year-end financial statements. Prepare the current assets section of a classified balance sheet. Assume that the Allowance for Doubtful Accounts relates to Accounts Receivable rather than Notes Receivable.

Accouts Payable $5,856 Long-Term Debt $30,675

Accounts Receivable 17,149 Long-Term Notes Receivable 12,057

Accumulated Depreciation 12,367 Notes Receivable-Current 931

Allowance for Doubtful Accounts 357 Other Current Assets 908

Cash and Cash Equivalents 3,592 Other Current Liabilities 12,239

Inventories 9,587 Other Noncurrent Assets 7,614

Loans Payable-Current 3,925 Property, Plant, and Equipment 24,906