The correct answer is: A. Current assets.
Inventories are listed in the current assets section of a balance sheet because they are assets that are expected to be converted into cash within one year. Current assets are assets that are expected to be used up or converted into cash within one year. They include cash, accounts receivable, inventory, and short-term investments.
Property, plant and equipment, at cost is listed in the non-current assets section of a balance sheet. Non-current assets are assets that are not expected to be converted into cash within one year. They include land, buildings, equipment, and intangible assets.
Current liabilities are liabilities that are due within one year. They include accounts payable, short-term notes payable, and accrued expenses.
Shareholders’ equity is the equity of the owners of a company. It is equal to the total assets of the company minus the total liabilities of the company.
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