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1. Included in the December 31 trial balance of Rivera Company are the following assets.
Cash $ 190,000 Work in process $200,000Equipment (net) 1,100,000 Receivables (net) 400,000Prepaid insurance 41,000 Patents 110,000Raw materials 335,000 Finished goods 170,000
Prepare the current assets section of the December 31 balance sheet.
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