I need help with PART B (screenshot 3) of this question. The boxes outlined in red are where I have gotten the incorrect answer. The current assets need to be in order of liquidity. Please complete it in the same format as the screenshot.

At December 31, 2024, Oriole Industries reports the following selected accounts from the unadjusted trial balance for its first year of operations: Prepare the journal entry to record the bad debt expense on December 31,2024 , assuming the credit manager estimates that 4% of the accounts receivable will become uncollectible. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Prepare the current assets section of the balance sheet for Oriole Industries on December 31, 2024. (List Current Assets in order of liquidity. Enter account name only and do not provide descriptive information.)