Riverbed Corporation has the following accounts included in its December 31, 2017, trial balance: Accounts Receivable $119,000, Inventory $297,500, Allowance for Doubtful Accounts $9,510, Patents $73,900, Prepaid Insurance $9,800, Accounts Payable $77,900, and Cash $30,600. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.)

List of Accounts:

Accounts Payable Accounts Receivable Accrued Liabilities Accumulated Depreciation-Building Accumulated Depreciation-Equipment Advances to Employees Allowance for Doubtful Accounts Bonds Payable Bond Sinking Fund Buildings Cash Cash Surrender Value of Life Insurance Common Stock Construction in Process Copyrights Debt Investments Dividends Payable Discount on Bonds Payable Equipment Equity Investments Finished Goods Franchises Goodwill Income Tax Payable Income Tax Receivable Interest Payable Interest Receivable Inventory Investments in Common Stock Investments in Stocks and Bonds Land Notes Payable Notes Receivable Noncontrolling Interest Paid-in Capital in Excess of Par - Common Stock Paid-in Capital in Excess of Par - Preferred Stock Patents Payroll Tax Expense Payroll Taxes Payable Pension Liability Pension Obligation Plant Assets Premium on Bonds Payable Preferred Stock Prepaid Advertising Prepaid Insurance Prepaid Expenses Prepaid Rent Raw Materials Rent Payable Restricted Cash Retained Earnings Salaries and Wages Payable Supplies Timberland Treasury Stock Trademarks Trading Securities Unearned Service Revenue Unearned Rent Revenue Unearned Subscriptions Revenue Withholding Taxes Payable Work-in-Process

RIVERBED CORPORATION Balance Sheet (Partial) $ $ $