In alphabetical order here are current asset items for Roland Company’s balance sheet at December 31, 2022. Prepare the current assets section (including a complete heading).

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

Determine missing amounts in computing total manufacturing costs.