1. **Stating the problem:** We need to find the current assets of Juana's Delivery Service given the account balances. 2. **Understanding current assets:** Current assets are assets that are expected to be converted into cash or used up within one year. Common examples include Cash, Accounts Receivable, and Prepaid Insurance. 3. **List the given accounts:** - Accounts Receivable = 1200 - Prepaid Insurance = 500 - Equipment = 36200 - Cash = 40650 4. **Identify current assets:** Equipment is a long-term asset, so it is excluded. 5. **Calculate total current assets:** $$\text{Current Assets} = \text{Cash} + \text{Accounts Receivable} + \text{Prepaid Insurance}$$ $$= 40650 + 1200 + 500$$ $$= 42350$$ 6. **Final answer:** The current assets for Juana's Delivery Service are 42350.