The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2020. $48,100 $4.700 39,700 16,100 96,100 28.700 19,900 8,550 Raw Materials Inventory 7/1/19 Raw Materials Inventory 6/30/20 Finished Goods Inventory 7/1/19 Finished Goods Inventory 6/30/20 Work in Process Inventory 7/1/19 Work in Process Inventory 6/30/20 Direct Labor Indirect Labor Accounts Receivable 19,900 555.000 Factory Insurance Factory Machikery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Plant Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases 19.900 4,300 139,350 61,100 24,560 9.610 27.100 1.500 96,500 Cash 32.100 Prepare the current assets section of the balance sheet at June 30, 2020. (List Current Assets in order of liquidity) CLARKSON COMPANY (Partial) Balance Sheet