Construct the current assets section of the balance sheet from the following data. (Use cash as a plug figure after computing the other values.) (Use a 360-day year. Do not round intermediate calculations.) Yearly sales (credit) $ 360,000 Inventory turnover 8 times Current liabilities $ 78,000 Current ratio 3 Average collection period 36 days Current assets: Cash $ Accounts receivable Inventory Total current assets $