Manufacturing Company Balance Sheet Partial balance sheet data for Diesel Additives Company at August 31 are as follows: Finished goods inventory $8,900 Prepaid insurance 9,100 Accounts receivable 23,100 Work in process inventory 35,600 Supplies 16,000 Materials inventory 19,600 Cash 24,900 Prepare the "Current assets" section of Diesel Additives Company's balance sheet at August 31. Diesel Additives Company Balance Sheet August 31 Current assets: Cash Materials X Inventories: Accounts receivable Supplies X Prepaid insurance X Total inventories Supplies Total current assets