Manufacturing Company Balance Sheet

Partial balance sheet data for Diesel Additives Company at August $31$ are as follows:

Finished goods inventory $$13,700$

Prepaid insurance $14,000$

Accounts receivable $35,600$

Work in process inventory $54,800$

Supplies $24,700$

Materials inventory $30,100$

Cash $38,400$

Prepare the $$Current assets$$ section of Diesel Additives Company$$s balance sheet at August $31.$