The following are the current assets of Barnes Co. as of December 31: Accounts Amount Accounts Receivable Allowance for Doubtful Accounts Cash $38,000 5,000 45,000 5,500 88,000 100,000 Interest Receivable Merchandise Inventory Notes Receivable Prepare the Current assets section of the balance sheet. Barnes Co. Balance Sheet December 31 Assets Current Assets: Cash Accounts receivable Allowance for Doubtful Accounts Less Allowance for Doubtful Accounts Notes receivable Merchandise ventory Total Current Assets