2015 statement of fiancial position for Lowes Corp. based on the following information; cash = $195,000, patents and copyrights = $ 780,000, accounts payable = $ 405,000, accounts receivable = $ 137,000, tangible net fixed assets = $2,800,000, inventory = $ 264,000, notes payable = $ 160,000, accumulated retained earning = $1,195,000. List the accounts in order of their liquidity.