SAKA, Inc.'s trial balance included the following account balances at December 31, 2021:

Accounts receivable	$13,000
Inventory	40,000
Patent	13,500
Investments	31,300
Prepaid insurance	7,000
Notes receivable, due 2024	50,200

Investments consist of treasury bills that were purchased in November, 2021, and mature in January, 2022. Prepaid insurance is for two years. What amount should be included in the current assets section of Jansons December 31, 2021, balance sheet?

Multiple Choice

• $87,800.

• $56,500.

• $91,300.

• $138,000.