*Brief Exercise 19-9 In alphabetical order below are current asset items for Ruiz Company's balance sheet at December 31, 2014. Accounts receivable Cash Finished goods Prepaid expenses Raw materials Work in process $192,830 55,920 85,520 39,940 77,770 90,530 Prepare the current assets section (including a complete heading). (List current assets in order of liquidity) RUIZ COMPANY Balance Sheet December 31, 2014