BE$8\mathrm{.}1($LO$1)$ Included in the December $31$ trial balance of Rivera A$..$ are the following assets.

$\backslash$table$[[$Cash$,190,000,$Work in process,$200,000],[$Equipment $($net$),1,100,000,$Accounts receivable $($net$),400,000],[$Prepaid insurance,$41,000,$Patents,$110,000],[$Raw materials,$335,000,$Finished goods,$170,000]]$

Prepare the current assets section of the December $31$ statement of financial position.