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Janson Corporation's trial balance included the following account balances on December 31, 2021. Accounts receivable $ 12,300 Inventory 40,000 Patent 12,200 Investments 30,700 Prepaid insurance

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

Accounts receivable $ 12,300
Inventory 40,000
Patent 12,200
Investments 30,700
Prepaid insurance 6,500
Notes receivable, due 2024 50,100

Investments consist of treasury bills that were purchased in November 2021, and mature in January 2022. Prepaid insurance is for the next 24 months. What amount should be included in the current assets section of Janson's December 31, 2021 balance sheet?

A. $ 86,250
B. $ 136,350
C. $ 55, 550
D. $ 89,500

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