You have been asked by the CEO of Mountaineer Co. to assist in analyzing product costs. This analysis is used in interi decision making and in reporting to investors. The following Tableau Dashboard provides data needed for the analysis Raw Materials Inventories Raw materials, beginning Raw materials purchases Raw materials used Raw materials, ending $0 $25,000 $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 Work in Process & Finished Goods Inventories Work in Process Finished Goods Rent expense - Factory $50,000 54,000 50,000 $40,000 43,000 Repairs expense - Factory $30,000 33,000 Factory supplies used (indirect materials) Factory utilities $20,000 $10,000 $0 Beginning Ending Beginning Ending Indirect labor Additional Data Accounts receivable, net Cash Direct labor $150,000 $350,000 $180,000 Sales and Select Expense Accounts Sales General & administrative expenses Selling expenses SO $200,000 $400,000 $600,000 $800,000 $1,000,000 Prepare the current assets section of the balance sheet for the current year ended December 31. Mountaineer Co. Partial Balance Sheet December 31 Inventories 0 Total current assets $ 0