B
D
B
A
C
B
C
D
D
...
...
...
...
current assets
D
D
D
D
D
A
C
A
B
A
D
C
D
B
C
A
B
B
A
C
A
C
A
Free
B
A
D
A
B
B
C
C
bottom
B
B
D
B
A
C
B
C
D
D
...
...
...
...
current assets
D
D
D
D
D
A
C
A
B
A
D
C
D
B
C
A
B
B
A
C
A
C
A
Free
B
A
D
A
B
B
C
C
bottom
B