Sandhill Corporation's adjusted trial balance contained the following asset accounts at December 31,2025: Cash $8,730, Land $42,700, Patents $19,600, Accounts Receivable $93,570, Prepaid Insurance $5,800, Inventory $38,500, Allowance for Doubtful Accounts $4,750, and Equity Investments (to be sold in the next quarter) $14,000, Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.)