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 Line Item Description Amount Amount Current assets: Inventories: