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Janson Corporation Co.'s trial balance included the following account balances at December 31, 2018: Accounts receivable $13,400 Inventories 42,000 Patent 13,900 Investments 31,400 Prepaid insurance

Janson Corporation Co.'s trial balance included the following account balances at December 31, 2018: Accounts receivable $13,400 Inventories 42,000 Patent 13,900 Investments 31,400 Prepaid insurance 7,300 Note receivable, due 2021 51,800 Investments consist of treasury bills that were purchased in November, 2018 and mature in January, 2019. Prepaid insurance is for two years. What amount should be included in the current asset section of Jansons December 31, 2018, balance sheet?

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$ 59,050.

$ 94,100.

$ 142,250.

$ 90,450.

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