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Brief Exercise 8-1 Included in the December 31 trial balance of Rivera Company are the following assets. Cash $ 209,950 Work in process $221,000 Equipment

Brief Exercise 8-1 Included in the December 31 trial balance of Rivera Company are the following assets. Cash $ 209,950 Work in process $221,000 Equipment (net) 1,215,500 Accounts Receivables (net) 442,000 Prepaid insurance 45,305 Patents 121,550 Raw materials 370,175 Finished goods 187,850 Prepare the current assets section of the December 31 balance shee

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