The Paragon Company has sales of $1800 with a cost ratio of 66%, current ratio of 1.5, inventory turnover atio (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 receivable Inventory Accounts payable $ Accruals 80 Current Assets Current liabilities 800