At December 31, 2024, Crane Industries reports the following selected accounts from the unadjusted trial balance for its first year of operations: Account Debit Credit Accounts payable $343,000 Accounts receivable $686,000 Cash 39,200 Cost of goods sold 1,715,000 Interest receivable 1,100 Interest revenue 2,200 Merchandise inventory 318,500 Notes receivable, due April 10, 2025 44,100 Prepaid insurance 7,840 Sales 3,596,600 Sales returns and allowances 98,000 Short-term investments 49,000 Unearned revenue 24,500 (a) (b) Prepare the current assets section of the balance sheet for Crane Industries on December 31, 2024. (List Current Assets in order of liquidity. Enter account name only and do not provide descriptive information.) CRANE INDUSTRIES Balance Sheet (Partial) Assets $