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In alphabetical order below are current asset items for Roland Companys balance sheet at December 31, 2017. Accounts receivable $206,000 Cash 77,000 Finished goods 84,000

In alphabetical order below are current asset items for Roland Companys balance sheet at December 31, 2017.

Accounts receivable $206,000
Cash 77,000
Finished goods 84,000
Prepaid expenses 51,000
Raw materials 85,000
Work in process 90,000

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

ROLAND COMPANY

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