Use the following information to prepare the current assets section of Lima Company's classified balance sheet as of December 31. Adjusted Trial Balance. Cash and equivalents Accounts receivable Merchandise inventory Prepaid insurance) Land Accounts payable M. Lima, Capital Sales Cost of goods sold Wages expense Totals Debit $ 4,000 Credit 2,000 5,000 1,000 20,000 $ 3,000 26,000 17,000 8,000 6,000 $ 46,000 $ 46,000