Flounder Corporation's adjusted trial balance contained the following asset accounts at December 31, 2020: Cash $8,730, Land $42,700, Patents $19,600, Accounts Receivable $93,570, Prepaid Insurance $5,800, Inventory $38,500, Allowance for Doubtful Accounts $4,750, and Equity Investments (to be sold in the next quarter) $14,000. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.) FLOUNDER CORPORATION Balance Sheet (Partial) $ $ + $