Brief Exercise 5-1 Sandhill Corporation has the following accounts included in its December 31, 2017, trial balance: Accounts Receivable $117,800, Inventory $292,300, Allowance for Doubtful Accounts $9,380, Patents $79,300, Prepaid Insurance $9,600, Accounts Payable $81,100, and Cash $36,300. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.) SANDHILL CORPORATION Balance Sheet (Partial)