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Partial balance sheet data for Diesel Additives Company at August 31 are as follows:
Finished goods inventory $14,000
Prepaid insurance 14,300
Accounts receivable 36,400
Work in process inventory 56,000
Supplies 25,200
Materials inventory 30,800
Cash 39,200
Problem 1: Prepare the "Current assets" section of Diesel Additives Company's balance sheet at August 31
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