Partial balance sheet data for Flat Top Company at December 31, 2016, are as follows:

Finished goods inventory	$43,000
Prepaid insurance	27,500
Accounts receivable	105,500
Work in process inventory	152,000
Supplies	72,300
Materials inventory	88,500
Cash	110,000

Prepare the Current Assets section of Flat Top Companys balance sheet at December 31, 2016. Refer to the Labels and Accounts list provided for the exact wording of the answer choices for text entries.