In alphabetical order below are current asset items for Splish Brothers Company's balance sheet at December 31, 2022. Accounts receivable $188,000 Cash 58,000 Finished goods 85,400 Prepaid expenses 36,000 Raw materials 78,300 Work in process 81,500 Prepare the current assets section. (List Current Assets in order of liquidity SPLISH BROTHERS COMPANY Balance Sheet (Partial) ASSETS SPLISH BROTHERS COMPANY Balance Sheet (Partial) ASSETS