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The following data were taken from the records of Kingbird Company for the fiscal year ended June 30, 2022. Raw Materials Inventory 7/1/21 Raw Materials Inventory 6/30/22 Finished Goods Inventory 7/1/21 Finished Goods Inventory 6/30/22 Work in Process Inventory 7/1/21 Work in Process Inventory 6/30/22 Direct Labor Indirect Labor $48,100 39,700 96,100 19,900 19,900 19,900 139,350 24,560 Accounts Receivable Factory Insurance Factory Machinery Depreciation Factory Utilities Office Utilities Expense Sales Revenue Sales Discounts Factory Manager's Salary Factory Property Taxes Factory Repairs Raw Materials Purchases Cash $27,100 4,700 16,100 28,700 8,550 555,000 4,300 61,100 9,610 1,500 96,500 32,100 Required The cost of goods manufactured schedule Prepare the current assets section of the balance sheet at June 30, 2022. (List Current Assets in order of liquidity) KINGBIRD COMPANY Balance Sheet (Partial)