Manufacturing Company Balance Sheet Partial balance sheet data for Diesel Additives Company at August 31 are as follows: Finished goods inventory $15,200 Prepaid insurance 15,500 Accounts receivable 39,500 Work in process inventory 60,800 Supplies 27,400 Materials inventory Cash 33,400 42,600 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