In alphabetical order below are current asset items for Jeong Ltd.’s statement of financial position at December 31, 2020. Prepare the current assets section (including a complete heading).

Accounts receivable ...........................₩200,000,000
Cash ...........................................................62,000,000
Finished goods .........................................91,000,000
Prepaid expenses ....................................38,000,000
Raw materials ..........................................83,000,000
Work in process .......................................87,000,000