Monty Corporation's adjusted trial balance contained the following asset accounts at December $31,2025$ : Cash $$9,400,$ Land $$45,600,$ Patents $$18,900,$ Accounts Receivable $$97,810,$ Prepaid Insurance $$5,570,$ Inventory $$39,900,$ Allowance for Doubtful Accounts $$4,940,$ and Equity Investments $($to be sold in the next quarter$)$ $$15,120.$

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