BE5-1 La Bouche Corporation has the following accounts included in its December 31, 2007, trial balance: Accounts Receivable $110,000; Inventories $290,000; Allowance for Doubthul Accounts $8,000; Patents $72,000; Prepaid Insurance \$9,500; Accounts Payable \$77,000; Cash \$27,000. Prepare the current assets section of the balance sheet listing the accounts in proper sequence. BE5-2 Jodi Corporation's adjusted trial balance contained the following asset accounts at December 31, 2007: Cash \$7,000; Land \$40,000; Patents \$12,500; Accounts Receivable \$90,000; Prepaid Insurance \$5,200; Inventory \$34,000; Allowance for Doubtful Accounts \$4,000; Trading Securities \$11,000. Prepare the current assets section of the balance sheet, listing the accounts in proper sequence