A list of financial statement items for Sandhill Co$.$ includes the following accounts receivable $$21,000,$ prepaid insurance $$3,900,$ cash

$$15,600,$ supplies $$5,700,$ and debt investments $($short$-$term$)$ $$12,300.$

Prepare the current assets section of the balance sheet listing the items in the proper sequence. $($List current assets in order of liquidity.$)$

SANDHILL CO$.$

Partial Balance Sheet