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

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 For the Year Ended December 31, 2017December 31, 2017For the Quarter Ended December 31, 2017
Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders' Equity
Accounts Receivable Cash Finished Goods Inventories Prepaid Expenses Raw Materials Work in Process					$
Accounts Receivable Cash Finished Goods Inventories Prepaid Expenses Raw Materials Work in Process
Accounts ReceivableCashFinished GoodsInventoriesPrepaid ExpensesRaw MaterialsWork in Process
Accounts Receivable Cash Finished Goods Inventories Prepaid Expenses Raw Materials Work in Process			$
Accounts Receivable Cash Finished Goods Inventories Prepaid Expenses Raw Materials Work in Process
Accounts Receivable Cash Finished Goods Inventories Prepaid Expenses Raw Materials Work in Process
Accounts ReceivableCashFinished GoodsInventoriesPrepaid ExpensesRaw MaterialsWork in Process
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					$