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The following items were taken from the financial statements of J.Crane Company on December 31, 2021. (All amounts are in thousands.) Long-term debt $980 $5,675 Accumulated depreciation-equipment Accounts payable 950 1,434 Prepaid insurance Equipment Long-term investments 11,450 510 184 12,175 Notes payable (due after 2022) J. Crane, capital Accounts receivable Merchandise inventory Short-term investments 3,610 1,236 Notes payable (due in 2022) 460 1,236 Cash 2,568 Prepare a classified balance sheet in good form as at December 31, 2021. (List Current Assets in order of liquidity.) J.CRANE COMPANY Balance Sheet (in thousands) Assets Assets Current Assets > v Cash c ta $ Prepaid Insurance Merchandise Inventory Total Current Assets v ( Long-term Investments Equipment V $ Liabilities and Owner's Equity Current Liabilities Notes Payable $ ta Accounts Payable V Total Current Liabilities Long-term Debt $ Notes Payable V >