Ayayai Corporation has the following accounts included in Its December 31, 2017, trial balance: Accounts Receivable $119, 100, Inventory $295, 100, Allowance for Doubtful Accounts $9, 850, Patents $75, 200, Prepaid Insurance $9, 810, Accounts Payable $82, 900, and Cash $32, 400. Prepare the current assets section of the balance sheet. (List Current Assets In order of liquidity.)