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Included in the December 31 trial balance of Rivera Company are the following assets. Cash $190,000 Work in process $200,000 Equipment (net) 1,100,000 Receivables (net)

Included in the December 31 trial balance of Rivera Company are the following assets. Cash $190,000 Work in process $200,000 Equipment (net) 1,100,000 Receivables (net) 400,000 Prepaid insurance 41,000 Patents 110,000 Raw materials 335,000 Finished goods 170,000 Prepare the current assets section of the December 31 balance sheet

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