Practice Brief Exercise 1 In alphabetical order below are current asset items for Roland Company's balance sheet at December 31, 2020. Accounts receivable Cash Finished goods Prepaid expenses Raw materials Work in process $214,000 65,000 88,000 39,000 91,000 94,000 Prepare the current assets section. (List Current Assets in order of liquidity.) ROLAND COMPANY Balance Sheet Click if you would like to Show Work for this question: Open Show Work