Swifty Corporation's adjusted trial balance contained the following asset accounts at December $31,2025$: Cash $$7,200,$ Land $$44,500,$

Patents $$13,000,$ Accounts Receivable $$94,620,$ Prepaid Insurance $$6,060,$ Inventory $$34,900,$ Allowance for Doubtful Accounts

$$5,190,$ and Equity Investments $($to be sold in the next quarter$)$ $$13,740.$

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

SWIFTY CORPORATION

Balance Sheet $($Partial$)$

Prepaid Insurance

Pate

Allowance for Doubtful Accounts

$

$