Brief Exercise 8-1 Included in the December 31 trial balance of Martinez Company are the following assets. Work in process Cash 285,000 $300,000 Accounts Receivables (net) Equipment (net) 1,650,000 600,000 Prepaid insurance 61,500 Patents 165,000 Finished goods Raw materials 502,500 255,000 Prepare the current assets section of the December 31 balance sheet. (List Current Assets in order of liquidity.) MARTINEZ COMPANY Balance Sheet (Partial) $ $