In alphabetical order below are current asset items for Metlock Company's balance sheet at December $31,2022.$

Accounts receivable $,$$$216,000$

Cash $66,400$

Finished goods $,98,000$

Prepaid expenses $,41,600$

Raw materials $,90,200$

Work in process $,93,400$

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

METLOCK COMPANY Balance Sheet $($Partial$)$

ASSETS