In alphabetical order below are current asset items for Sudler Company as of December 31, 2019. Accounts receivable Cash Finished goods Prepaid expenses Raw materials Work in process $41,000 61,000 26,000 3,000 22,000 32,000 Prepare the current assets section of the company's balance sheet as of the same date. (List Current Assets in order of liquidity.) SUDLER COMPANY Balance Sheet December 31, 2019