Partial balance sheet data for Diesel Additives Company at August 31 are as follows:

Finished goods inventory................$ 89,400

Supplies.............................................$ 13,800

Prepaid insurance..................................9,000

Materials inventory..............................26,800

Accounts receivable...........................348,200

Cash.....................................................167,500

Work in process inventory..................61,100

Prepare the Current Assets section of Diesel Additives Company's balance sheet at August 31.