Your answer is partially correct. In alphabetical order below are current asset items for Roland Company's balance sheet at December 31, 2020. Accounts receivable Cash Finished goods Prepaid expenses Raw materials Work in process $204,000 75,000 94,000 40,000 91,000 88,000 Prepare the current assets section. (List Current Assets in order of liquidity.) ROLAND COMPANY Balance Sheet Current Assets Cash $ 75000 Accounts Receivable 4 204000 Inventories Finished Goods $ 94000 Work in Process 88000 Raw Materials Prepaid Expenses Total Current Assets $