Cheyenne Corporation's adjusted trial balance contained the following asset accounts at December 31, 2025: Cash $7,200, Land $44,500, Patents $13,000, Accounts Receivable $94,620, Prepaid Insurance 56,060, Inventory $34,900, Allowance for Doubtful Accounts $5,190, and Equity Investments (to be sold in the next quarter) $13,740.

Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.)

CHEYENNE CORPORATION

Balance Sheet (Partial)