Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows.

Indicate the missing amount for each letter.

		Case
		1			2
Direct materials used		$9,700			$ 4,010	(g)
Direct labor		5,100			8,170
Manufacturing overhead		8,900			4,130
Total manufacturing costs		23,700	(a)		16,310
Beginning work in process inventory		1,240			10,650	(h)
Ending work in process inventory		7,110	(b)		3,980
Sales revenue		25,680			32,010	(i)
Sales discounts		2,910			1,500
Cost of goods manufactured		17,830			22,980
Beginning finished goods inventory		4,560	(c)		3,550
Goods available for sale		22,390			26,530	(j)
Cost of goods sold		18,640	(d)		23,190	(k)
Ending finished goods inventory		3,750			3,340
Gross profit		4,130	(e)		7,320
Operating expenses		3,200			2,130	(l)
Net income		930	(f)		5,190

c) Prepare the current assets section of the balance sheet for Case 1. Assume that in Case 1 the other items in the current assets section are as follows: Cash $3,640, Receivables (net) $16,100, Raw Materials $660, and Prepaid Expenses $450. (List Current Assets in order of liquidity.)

I only need help with Case 1 Partial balance sheet. Thank you, so much!

CASE 1 (Partial) Balance Sheet