In alphabetical order below are current asset items for Sunland Companys balance sheet at December 31, 2020.

Accounts receivable		$212,000
Cash		63,000
Finished goods		91,000
Prepaid expenses		47,000
Raw materials		90,000
Work in process		93,000

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

SUNLAND COMPANY Balance Sheet For the Year Ended December 31, 2020December 31, 2020For the Quarter Ended December 31, 2020
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 ReceivableCashFinished GoodsInventoriesPrepaid ExpensesRaw MaterialsWork in Process					$
Accounts ReceivableCashFinished GoodsInventoriesPrepaid ExpensesRaw MaterialsWork 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					$