Exercise 2-05 These items are taken from the financial statements of Sheridan Company at December 31, 2022. Buildings $97,336 Accounts receivable 11,592 Prepaid insurance 2,944 Cash 10,893 Equipment 75,808 Land 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 depreciationbuildings 41,952 Accounts payable 8,740 Notes payable 86,112 Accumulated depreciationequipment 17,222 Interest payable 3,312 Service revenue 13,524 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 Equipment in order of Land, Buildings and Equipment.)