Partial balance sheet data for Diesel Additives Company at August 31 are as follows: Finished goods inventory $8,800 Prepaid insurance 9,000 Accounts receivable 22,900 Work in process inventory 35,200 Supplies 15,800 Materials inventory 19,400 Cash 24,600 Prepare the "Current assets" section of Diesel Additives Company's balance sheet at August 31. Diesel Additives Company Current assets: Cash Balance Sheet August 31 Accounts receivable Inventories: 29,100 27,000 Materials 22,900 Work in process 41,600 Finished goods 10,400 Total inventories 74,900 Supplies 18,700