Blue Corporations adjusted trial balance contained the following asset accounts at December 31, 2020: Cash $9,780, Land $45,600, Patents $12,700, Accounts Receivable $93,280, Prepaid Insurance $5,800, Inventory $35,000, Allowance for Doubtful Accounts $4,640, and Equity Investments (to be sold in the next quarter) $12,010.

Prepare the current assets section of the balance sheet.