BE5.2 (LO1, 2) Koch AG's adjusted trial balance contained the following asset accounts at December 31, 2019: Cash 7,000, Land 40,000, Patents 12,500, Accounts Receivable 90,000, Prepaid Insurance 5,200, Inventory 30,000, Allowance for Doubtful Accounts 4,000, and Trading Securities 11,000. Prepare the current assets section of the statement of financial position, listing the accounts in the sequence shown in the chapter