Brief Exercise 5-1 Pina Corporation has the following accounts included in its December 31, 2020, trial balance: Accounts Receivable $116,000, Inventory $299,400, Allowance for Doubtful Accounts $9,260, Patents $79,400, Prepaid Insurance $9,590, Accounts Payable 584,000, and Cash $36,200. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.) PINA CORPORATION Balance Sheet (Partial) 5 ise Is