Headland Corporation has the following accounts included in its December $31,2025,$ trial balance: Accounts Receivable $$111,300,$

Inventory $$291,000,$ Allowance for Doubtful Accounts $$8,370,$ Patents $$78,500,$ Prepaid Insurance $$9,590,$ Accounts Payable

$$80,600,$ and Cash $$36,500.$

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

HEADLAND CORPORATION

Balance Sheet $($Partial$)$

Current Assets

Accounts Receivable