Partial balance sheet data for Diesel Additives Company at August 31 are as follows: Finished goods inventory $43,750 Prepaid insurance 28,000 Accounts receivable 104,500 158,750 Work in process inventory Supplies Materials inventory 71,200 87,500 Cash 116,000 Labels Current assets Inventories Accounts Accounts receivable Accumulated depreciation-equipment Cash Equipment Finished goods Materials Prepaid insurance Supplies Work in process Diesel Additives Company Balance Sheet August 31 1 (Label) 2 3 (Label ) 5 6 7 Total inventories 9 10 11 Total current assets