In alphabetical order below are current asset items for Roland Company's balance sheet at December 31, 2020. Accounts receivable $216,000 Cash 78,000 Finished goods 97,000 Prepaid expenses 43,000 Raw materials 94,000 Work in process 95.000 Prepare the current assets section. (List Current Assets in order of liquidity.) ROLAND COMPANY Balance Sheet $ 0 Current Assets Current Liabilities Intangible Assets Long-term Investments Long-term Liabilities Property, Plant and Equipment Stockholders' Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities Total Liabilities and Stockholders' Equity Total Long-term Investments Total Long-term Liabilities Total Property, Plant and Equipment Total Stockholders' Equity Accounts Receivable Cash Finished Goods Inventories Prepaid Expenses Raw Materials Work in Process