Cullumber Company's current assets at December 31, 2022 are listed below in alphabetical order. Accounts receivable $52,480 Cash 78,080 Finished goods inventory 33,280 Prepaid expenses 3,840 Raw materials inventory 28,160 Work in process inventory 40,960 Prepare the current assets section of the company's balance sheet as of the same date. (List Current Assets in order of liquidity.)