Q3. Ramadhan Corporation has the following accounts included in its December 31, 2010, trial balance: Accounts Receivable OMR 110,000, Inventories (at lower-of-cost or net realizable value) OMR 290,000, Allowance for Doubtful Accounts OMR 8,000, Patents OMR 72,000, Prepaid Insurance OMR 9,500, Accounts Payable OMR 77,000, Pension liability OMR 7,000, Short-term investments OMR 8,500 and Cash OMR 30,000. Required: Prepare the current assets section of the statement of financial position, listing the accounts in the proper sequence