Construct the current assets section of the balance sheet from the following data. (Use cash as a plug figure after computing the other values) (Use a 360-day year. Do not round intermediate calculations.) Yearly sales (credit) Inventory tumover Current liabilities Current ratio Average collection period $ 986,000 17 times $ 92,000 2. 36 days Partial Balance Sheet Current assets: Cash Accounts receivable Inventory Total current assets $ 0