At December 31, 2024, Oriole Industries reports the following selected accounts from the unadjusted trial balance for its first year of operations: Account Accounts payable Accounts receivable Cash Cost of goods sold Interest receivable Interest revenue Merchandise inventory Notes receivable, due April 10, 2025 Prepaid insurance Sales Sales returns and allowances Short-term investments Unearned revenue Debit $742,000 42,400 1,855,000 1,200 344,500 47,700 8,480 106,000 53,000 Credit $371,000 2,375 3,296,600 26,500 Prepare the current assets section of the balance sheet for Oriole industries on December 31, 2024