BE5.1 (L01, 2) Harding NV has the following accounts included in its December 31, 2019, trial balance: Accounts Receivable 110,000, Inventory 290,000, Allowance for Doubtful Accounts 8,000, Patents 72,000, Prepaid Insurance 9,500, Accounts Payable 77,000, and Cash 30,000. Prepare the current assets section of the statement of financial position, listing the accounts in the sequence shown in the chapter