On January 1,2023 , Sheridan Company issued 1,400 of its $20 par value common shares with a fair value of $60 per share in exchange for the 2,000 outstanding common shares of Windsor Company in a purchase transaction. Registration costs amounted to $1,300, paid in cash. Just prior to the acquisition, the balance sheets of the two companies were as follows: Any difference between the book value of equity and the value implied by the purchase price relates to goodwill. Prepare a consolidated balance sheet at the date of acquisition. (List assets in order of liquidity.)