13 of 30 < > Buildings $95,500 Accounts receivable 15,600 Prepaid insurance 4,600 Cash 18,520 Equipment 80,700 Land 62,200 Insurance expense 770 Depreciation expense 8,400 Interest expense 2,700 Common stock 60,000 Retained earnings (January 1, 2022) 38,540 Accumulated depreciation-buildings 45,300 Accounts payable 16,500 Mortgage payable 88,400 Accumulated depreciation-equipment 18,750 Interest payable 3,700 Service revenue 17,800 Prepare a classified balance sheet. Assume that $13,400 of the mortgage payable will be paid in 2023. (List Current assets in order of liquidity. List Property, plant and equipment in order of land, buildings and equipment.) CRANE COMPANY Balance Sheet Current Assets Cash Accounts Receivable pr December 31, 2022 Assets C