In alphabetical order below are current asset items for Metlock Company's balance sheet at December 31, 2022. Accounts receivable $ 172,000 Cash 53.200 Finished goods 78,200 Prepaid expenses 32.800 Raw materials 71,500 Work in process 74.700 Prepare the current assets section. (List Current Assets in order of liquidity.) METLOCK COMPANY Balance Sheet (Partial) ASSETS $ $ $