Windsor Corporations adjusted trial balance contained the following asset accounts at December 31, 2020: Cash $8,920, Land $40,300, Patents $14,300, Accounts Receivable $96,470, Prepaid Insurance $5,530, Inventory $36,300, Allowance for Doubtful Accounts $4,490, and Equity Investments (to be sold in the next quarter) $15,750. Prepare the current assets section of the balance sheet. (List Current Assets in order of liquidity.)

WINDSOR CORPORATION Balance Sheet (Partial) $ $