During its first year of operations, Carla Vista Company had credit sales of $3,316,400;$621,400 remained uncollected at year-end. The credit manager estimates that $36,800 of these receivables will become uncollectible. Prepare the current assets section of the balance sheet for Carla Vista Company. Assume that in addition to the receivables it has cash of $91,200, inventory of $131,800, and prepaid insurance of $8,100. (List Current Assets in order of liquidity.)