Headland Corporation has the following accounts included in its December 31, 2020, 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.

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

HEADLAND CORPORATION

Balance Sheet (Partial)

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