On the basis of the following data related to assets due within one year for Webb Co., prepare a partial balance sheet in good form at December 31. Show total current assets. 
Definitions:
Independent Demand
Refers to the need for goods or services that is determined by external market forces, not linked to the production schedules of related items.
Derived Demand
A demand for a product or service that arises from the demand for another product or service. For example, demand for steel is derived from the demand for automobiles.
Decoupling Inventories
Inventories held to separate or buffer different stages of the production process, reducing dependency and potential disruptions.
Anticipated Change
A forecasted or expected modification in conditions, trends, or operations that may impact future performance.
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