Answer :
Answer:
$85,000 should be included in the current asset section of Janson's December 31, 2018, balance sheet.
Explanation:
Accounts receivable $12,000
Inventories $40,000
Investments $30,000
Prepaid insurance $3,000
Total Current Assets $85,000
* Patent in the right of future economic benefit so, it has not been classified as Current Asset.
$6,000 of prepaid insurance is for 2 years. The prepaid insurance of $3,000 for one year is classified as current assets.
$85,000 should be included in the current asset section of Janson's December 31, 2018, balance sheet.