The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2017.

Raw Materials Inventory 7/1/16		$51,400		Factory Insurance		$5,700
Raw Materials Inventory 6/30/17		44,000		Factory Machinery Depreciation		17,200
Finished Goods Inventory 7/1/16		99,000		Factory Utilities		29,600
Finished Goods Inventory 6/30/17		27,100		Office Utilities Expense		9,450
Work in Process Inventory 7/1/16		27,400		Sales Revenue		560,000
Work in Process Inventory 6/30/17		29,700		Sales Discounts		4,800
Direct Labor		145,350		Plant Managers Salary		63,700
Indirect Labor		26,460		Factory Property Taxes		9,610
Accounts Receivable		30,900		Factory Repairs		2,200
				Raw Materials Purchases		97,600
				Cash		35,400

Prepare the current assets section of the balance sheet at June 30, 2017. (List Current Assets in order of liquidity. CLARKSON COMPANY (Partial) Balance Sheet