Exercise 2-05 These items are taken from the financial statements of Sheridan Company at December 31, 2022. Buildings Accounts receivable Prepaid insurance Cash Equipment Land $97,336 11,592 2,944 10,893 75,808 56,304 Insurance expense 718 Depreciation expense 4,876 Interest expense 2,392 Common stock 55,200 Retained earnings (January 1, 2022) 36,801 Accumulated depreciation-buildings 41,952 Accounts payable 8,740 Notes payable 86,112 Accumulated depreciation-equipment 17,222 Interest payable 3,312 13,524 BACK NEXTF Service revenue Prepare a classified balance sheet. Assume that $12,512 of the note payable will be paid in 2023. (List Current Assets in order of liquidity and Property, Plant and and Buildings and Fouinment.)