Sage Corporation's adjusted trial balance contained the following asset accounts at December $31,2025$ : Cash $$7,920,$ Land $$47,300,$ Patents $$17,400,$ Accounts Receivable $$96,070,$ Prepaid Insurance $$5,330,$ Inventory $$41,700,$ Allowance for Doubtful Accounts $$4,130,$ and Equity Investments $($to be sold in the next quarter$)$ $$12,830.$

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

SAGE COIRPORATION