Practice Brief Exercise 1 In alphabetical order below are current asset items for Roland Company's balance sheet at December 31, 2020. Accounts receivable $206,000 Cash 77,000 Finished goods 84,000 Prepaid expenses 51,000 Raw materials 85,000 Work in process 90,000 Prepare the current assets section. (List Current Assets in order of liquidity.) ROLAND COMPANY Balance Sheet December 31, 2020 Current Assets Cash Accounts Receivable Inventories Finished Goods Work in ProcessPrepare the current assets section. (List Current Assets in order of liquidity.) ROLAND COMPANY Balance Sheet December 31, 2020 Current Assets Cash Accounts Receivable Inventories Finished Goods Work in Process Raw Materials Prepaid Expenses Total Current Assets Click if you would like to Show Work for this question: Open Show Work