Brief Exercise 5-2 Splish Corporation's adjusted trial balance contained the following asset accounts at December 31, 2017: Cash $8,220, Land $40,800, Patents $16,000, Accounts Receivable $97,530, Prepaid Insurance $6,040, Inventory $34,900, Allowance for Doubtful Accounts $4,520, and Equity Investments to be sold in the next quarter) $13,510. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.) SPLISH CORPORATION Balance Sheet (Partial)