Janson Corporation Co.'s trial balance included the following account balances at December 31, 2018:

Accounts receivable	$13,900
Inventories	42,000
Patent	13,500
Investments	30,600
Prepaid insurance	6,400
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?

Multiple Choice

$ 89,700.

$ 92,900.

$ 141,500.

$ 59,100.

Janson Corporation Co.'s trial balance included the following account balances at December 31, 2018:

Accounts payable	$25,800
Bond payable, due 2027	24,900
Salaries payable	16,800
Note payable, due 2019	20,300
Note payable, due 2023	41,600

What amount should be included in the current liabilities section of Janson's December 31, 2018, balance sheet?

Multiple Choice

$62,900.

$104,500.

$67,500.

42,600