In alphabetical order below are current asset items for Roland Company's balance sheet at December 31, 2020. Accounts receivable $201.000 Cash 63,000 80,000 Finished goods Prepaid expenses 39,000 Raw materials 83,000 Work in process 88,000 Prepare the current assets section. (List Current Assets in order of liquidity.) Presented below are incomplete manufacturing cost data. Determine the missing amounts for three different situations. Direct Materials Used Direct Labor Used Factory Overhead Total Manufacturing Costs $42,000 $63,500 $51,900 $ $76,200 $144,000 $299,000 $113,000 $311,000 $58,500 $