The following are the current assets of Barnes Co. as of December 31: 
Prepare the current assets section of the balance sheet.
Definitions:
Full Market Coverage
A strategy where a company aims to serve all customer segments in the market with its product offerings to maximize reach and sales.
Differentiated Marketing
A marketing strategy in which a company targets multiple market segments with specific offerings for each.
Organizational Complexity
Refers to the degree of various elements and the extent of differentiation within an organization that affects its operations and decision-making.
Per-Unit Costs
The cost associated with producing or acquiring a single unit of a product or service, important for pricing and profitability analysis.
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