Use the following information to prepare the current assets section of Lima Company's classified balance sheet as of December $31.$

$\backslash$table$[[$Adjusted Trial Balance,Debit,Credit$],[$Cash and equivalents,$$4,900,],[$Accounts receivable,$2,900,],[$Merchandise inventory,$5,900,],[$Prepaid insurance,$1,900,],[$Land$,20,900,],[$Accounts payable,,$$3,900$