Prepare a classified balance sheet for Cullumber Company as of April 30, 2022 (List Current Assets in order of liquidity).

You are provided with the following information for Cullumber Company,. effective as of its April 30, 2022, year-end. Accounts payable $ 876 Accounts receivable 860 Accumulated depreciation-equipment 740 Cash 1,370 Common stock 16,500 Cost of goods sold 1,020 Depreciation expense 355 Dividends 335 Equipment 2,580 Goodwill 1,900 Income taxexxpense 190 Income taxes payable 130 Insurance expense 380 Interest expense 560 Inventory 970 Investment in land 12,500 Land 3,300 Mortgage payable (iong-term) 4,200 Notes payable (short-term) 54 Prepaid insurance 60 Retained earnings (beginning) Salaries and wages expense Salaries and wages payable 1,400 650 230 Sales revenue 4,700 Stock investments (short-term) 1,800