Selected accounts from Phipps Corporation's trial balance are as follows. Phipps Corporation Trial Balance December 31 (Selected Accounts) Debit Credit Cash Short-Term Marketable Securities Accounts Receivable $60,000 26,000 13,000 48,000 10,000 Inventories Other Current Assets Land 110,000 45,000 Equipment Accumulated Depreciation-Equipment Goodwill $5,000 20,000 Other Intangible Assets 15,000 Prepare the assets section of the company's balance sheet. Phipps Corporation Balance Sheet December 31 Assets Current Assets: Total Current Assets $ Total Assets