Ceradyne Corporation reported the following selected items at February 28, 2021: Accounts payable $750,400 Inventory $304,000 Accounts receivable 376,000 Notes receivable-due November 1, 2021 240,000 Allowance for doubtful accounts 24,000 Notes receivable-due April 1, 2024 320,000 Bad debts expense 19,200 Prepaid rent 6,400 Cash 120,000 Sales tax recoverable 30,400 Deferred revenue 4,000 Trading investments 264,000 Estimated inventory returns 15,200 Prepare the current assets section of Ceradyne's statement of financial position. (List Current Assets in order of liquidity.)