Janson Corporation Co.'s trial balance included the following account balances at December 31, 2021:

Accounts receivable$12,500Inventory40,000Patent12,200Investments31,500Prepaid insurance7,000Notes receivable, due 202450,700

Investments consist of treasury bills that were purchased in November, 2021, and mature in January, 2022. Prepaid insurance is for two years. What amount should be included in the current assets section of Janson's December 31, 2021, balance sheet?

Multiple Choice

• $56,000.
• $138,200.
• $87,500.
• $91,000.