Concord Corporation has the following accounts included in its December $31,2025,$ trial balance: Accounts Receivable $$119,000,$

Inventory $$297,500,$ Allowance for Doubtful Accounts $$9,510,$ Patents $$73,900,$ Prepaid Insurance $$9,800,$ Accounts Payable

$$77,900,$ and Cash $$30,600.$

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

CONCORD CORPORATION

Balance Sheet $($Partial$)$