Bridgeport Corporations adjusted trial balance contained the following asset accounts at December 31, 2020: Cash $3,100; Treasury Bills (with original maturity of three months) $4,900; Land $46,100; Intangible AssetsPatents $12,800; Accounts Receivable $101,000; Prepaid Insurance $6,300; Inventory $32,100; Allowance for Doubtful Accounts $4,600; and FV-NI (Fair ValueNet Income) Investments $12,100. (a1) Prepare the current assets section of the statement of financial position. (List Current Assets in order of liquidity.)

Bridgeport Corporation Statement of Financial Position (Partial) December 31, 2020For the Year Ended December 31, 2020For the Month Ended December 31, 2020
Current Assets
LandPatentsAllowance for Doubtful AccountsPrepaid InsuranceInventoryAccounts ReceivableTreasury BillsFV-NI InvestmentsCash and Cash Equivalents				$
Accounts ReceivableFV-NI InvestmentsInventoryLandPrepaid InsuranceTreasury BillsPatentsAllowance for Doubtful AccountsCash and Cash Equivalents
Prepaid InsuranceAllowance for Doubtful AccountsCash and Cash EquivalentsTreasury BillsPatentsLandInventoryAccounts ReceivableFV-NI Investments		$
AddLess: InventoryFV-NI InvestmentsAllowance for Doubtful AccountsAccounts ReceivableTreasury BillsPatentsPrepaid InsuranceLandCash and Cash Equivalents
PatentsLandCash and Cash EquivalentsFV-NI InvestmentsTreasury BillsPrepaid InsuranceInventoryAllowance for Doubtful AccountsAccounts Receivable
FV-NI InvestmentsPatentsInventoryAllowance for Doubtful AccountsLandCash and Cash EquivalentsTreasury BillsPrepaid InsuranceAccounts Receivable
Total Current Assets				$