21. The general ledger trial balance of Amman Ltd including the following accounts at 30 June 2016. $ Trade receivable 90000 B Prepaid rent 2500 Inventories 120000 cash 85000 E Work in progress 70000 F Listed investments held for trading purposes at fair value 95000 G Prepaid insurance 1500 Trading securities held 60000 1 Salaries expense 15000 Require Prepare the current asset section of the statement of financial position of Amman Ltd as at 30 June 2016, using the minimum line items permitted under IAS 1. (5 Points)