1___Janson Corporaion Co.'s rial balance inclded he folloing accon balances a December 31, 2021:

Accons receiable Inenor

Paen Inesmens Prepaid insrance Noes receiable, de 2024

$12,400 41,000

12,300 31,200 7100 50,500

Inesmens consis of reasr bills ha ere prchased in Noember 2021 and mare in Janar 2022. Prepaid insrance is for o ears. Wha amon shold be inclded in he crren asses secion of Janson's December 31, 2021, balance shee?

A)$88,150

B)$138,650

C)$56,950

D)$91,700

2__

Lanson Corporaion Co.'s rial balance inclded he folloing accon balances a December 31, 2021:

Accons paable Bonds paable, de 2030 Salaries paable Noes paable, de 2022 Noes paable, de 2026

$26,800 24,900 16,900 22,000 40,800

Wha amon shold be inclded in he crren liabiliies secion of Lanson's December 31, 2021, balance shee?

A)$65,700 B)$68,600 C)$106,500