Determine the value of current assets? Determine the value of current assets from the information below: Additional Information: i. Stock on 31 December 2011 was valued at $12500 ii. Accrued salaries amounted to $500 . iii. Prepaid insurance amounted to $125 . iv. Office Equipment is to be depreciated at 20% per annum. v. Provision for doubtful debts at 5% of the debtors A / c is to be created..