Partial balance sheet data for Lawler Company at December 31, 2012, are as follows:

Prepare the Current Assets section of Lawler Company??s balance sheet at December 31, 2012.

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Finished goods inventory $23,000 Supplies $41,000 Prepaid insurance 23,000 Materials inventory 50,000 Accounts receivable 60,000 Cash 64,000 Work in process inventory 90,000