Included in the December 31 trial balance of Windsor Company are the following assets.

Cash		$ 266,000		Work in process		$280,000
Equipment (net)		1,540,000		Accounts Receivables (net)		560,000
Prepaid insurance		57,400		Patents		154,000
Raw materials		469,000		Finished goods		238,000

Prepare the current assets section of the December 31 balance sheet. (List Current Assets in order of liquidity.)

WINDSOR COMPANY Balance Sheet (Partial) choose the accounting period December 31For the Year Ended December 31For the Quarter Ended December 31
select an opening section name 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
enter a balance sheet item					$enter a dollar amount
enter a balance sheet item					enter a dollar amount
select an opening subsection name
enter a balance sheet item			$enter a dollar amount
enter a balance sheet item			enter a dollar amount
enter a balance sheet item			enter a dollar amount		enter a subtotal of the three previous amounts
enter a balance sheet item					enter a dollar amount
select a closing section name 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					$