During its first year of operations, Sheridan Company had credit sales of $3,970,600;$617,500 remained uncollected at year-end. The credit manager estimates that $44,700 of these receivables will become uncollectible. Prepare the current assets section of the balance sheet for Sheridan Company. Assume that in addition to the receivables it has cash of $91,900, inventory of $136,500, and prepaid insurance of $9,300. (List Current Assets in order of liquidity.)