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:
Labelling Theory
Holds that deviance results not so much from the actions of the deviant as from the response of others, who label the rule breaker a deviant.
Penal System
The network of laws, institutions, and administrative practices aimed at deterring crime and punishing those who violate laws.
Canadian Prison
A facility in Canada where individuals who have been convicted of crimes are confined as a form of punishment and rehabilitation.
Rehabilitation
Involves curing disabilities to the extent possible through medical and technological intervention; trying to improve the lives of people with disabilities by means of care, training, and education; and integrating people with disabilities into society.
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