Bramble Corporation's adjusted trial balance contained the following asset accounts at December $31,2023$: Cash $$3,700$; Treasury Bills $($part of cash equivalents with original maturity of three months$)$ $$4,700$; Land $$41,800$; Intangible Assets$-$Patents $$13,500$; Accounts Receivable $$91,000$; Prepaid Insurance $$5,800$; Inventory $$30,400$; Allowance for Expected Credit Losses $$4,900$; and FVNI Investments $$11,100.$

$($a$1)$

Prepare the current assets section of the statement of financial position. $($List Current Assets in order of liquidity.$)$

Bramble Corporation Statement of Financial Position $($Partial$)$

Current Assets