Middle East Company's trial balance included the following account balances at December 31, 2021: Accounts receivable $14,000 Inventory 40,000 Patent 13,800 Investments 30,800 Prepaid insurance 6100 Notes receivable, due 2024 50,700 Investments consist of treasury bills that were purchased in November, 2021, and mature in January, 2022. Prepaid insurance is for two years. What amount should be included in the current assets section of the Company's December 31, 2021, balance sheet? Select one: A. $138,550. B. $87,850 C. $90,900. D. $57,050