Question: BE4.1 (LO 1, 2) Harding NV has the following accounts included in its December 31, 2025, trial balance: Accounts Receivable 110,000, Inventory 290,000, Allowance for

BE4.1 (LO 1, 2) Harding NV has the following accounts included in its December 31, 2025, trial balance:

Accounts Receivable €110,000, Inventory €290,000, Allowance for Doubtful Accounts €8,000, Patents

€72,000, Prepaid Insurance €9,500, Accounts Payable €77,000, and Cash €30,000. Prepare the current assets section of the statement of financial position, listing the accounts in the sequence shown in the chapter.

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