Use the following information to prepare the current assets section of Lima Company's classified balance sheet as of December 31. Adjusted Trial Balance Cash and equivalents Accounts receivable Merchandise inventory Prepaid insurance Land Accounts payable Common stock Retained earnings Sales Cost of goods sold Wages expense Totals Debit $ 4,100 Credit 2,100 5,100 1,100 20,100 $ 3,100 10,200 16,300 17,100 8,100 6,100 $ 46,700 $ 46,700 LIMA COMPANY Balance Sheet December 31 Assets Current assets Total current assets