Manufacturing Company Balance Sheet Partial balance sheet data for Diesel Additives Company at August 31 are as follows: Finished goods inventory $89,400 Prepaid insurance 9,000 Accounts receivable 348,200 Work in process inventory 61,100 Supplies 13,800 Materials inventory 26,800 Cash 167,500 Prepare the "Current assets" section of Diesel Additives Company's balance sheet at August 31. Diesel Additives Company Balance Sheet August 31 Current assets: IO Inventories: Total inventories Prepaid insurance Accounts receivable 9,000 348,200 Work in process inventory Supplies Materials inventory Cash 61,100 13,800 26,800 167,500 Prepare the "Current assets" section of Diesel Additives Company's balance sheet at August 31. Diesel Additives Company Balance Sheet August 31 Current assets: Inventories: Total inventories Total current assets