BE5-1 Harding Corporation had the following accounts included in its December 31, 2012, trial balance:

BE5-1 Harding Corporation had the following accounts included in its December 31, 2012, trial balance: Accounts Receivable $110,000; Inventory $290,000; Allowance for Doubtful Accounts $8,000; Patents $72,000; Prepaid Insurance $9,500; Accounts Payable $77,000; Cash $30,000. Prepare the current assets section of the balance sheet, listing the accounts in proper sequence.BE5-12 Keyser Beverage Company reported the following items in the most recent year.Net income