Pearl Corporations adjusted trial balance contained the following asset accounts at December 31, 2017: Cash $9,070, Land $49,300, Patents $12,800, Accounts Receivable $98,640, Prepaid Insurance $6,120, Inventory $43,800, Allowance for Doubtful Accounts $4,530, and Equity Investments (to be sold in the next quarter) $14,390. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.)