Response to the following problem:
In alphabetical order below are current asset items for Ruiz Company's balance sheet at December 31, 2014. 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 ............................. 73,000
Work in process .......................... 87,000