13) What is the value of current assets? Cash $ 50,000 Inventory Sales $ 30,000 Accounts Payable Cost of Goods Sold $ 8,000 Accounts Receivable Prepaid Insurance $ 8,000 Insurance Expense $ 9,000 reduced $49,000 reduced $21,000 increased $70,000 increased $49,000 $ 9,000 $9,000 $ 18,000 Long-Term Liabilities (due within one year) $30,000