Webb Corporation's trial balance for July 31 , the end of its fiscal year, included the following accounts: The investments account consists of marketable securities of which management plans to sell half of by December 31 . The rest of the securities will be held longer than one year. Prepaid insurance is a two-year policy that was purchased on July 31. The note receivable is an installment note that will be paid in three equal installments on December 31 of each year. The amount that should be classified as current assets in the July 31 balance sheet is A. $214,500 B. $181,500 C. $150,500 D. $153,500