Manufacturing Company Balance Sheet

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

Line Item Description Amount

Finished goods inventory $$17,000$

Prepaid insurance $17,300$

Accounts receivable $44,200$

Work in process inventory $68,000$

Supplies $30,600$

Materials inventory $37,400$

Cash $47,600$

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