6 of 13 < > View Policies -/1 Current Attempt in Progress In alphabetical order below are current asset items for Roland Company's balance sheet at December 31, 2020. Accounts receivable $210,000 Cash 83,000 Finished goods 91,000 Prepaid expenses 44,000 Raw materials 89,000 Work in process 88,000 Prepare the current assets section. (List Current Assets in order of liquidity.) ROLAND COMPANY Balance Sheet $ $