Problem 3-19 The Paragon Company has sales of $2400 with a cost ratio of 66%, current ratio of 1.5, inventory turnover ratio (based on cost) of 3.0, and average collection period (ACP) of 45 days. Complete the following current section of the firm's balance sheet. Assume 360 days in a year. Cash Accounts payable Accounts receivable Accruals 80 Inventony Current Assets Current liabilities $600