Q.

These items are taken from the financial statements of Flint Co. at December 31, 2025.
Particulars	Amounts
Buildings	$ 124,844
Accounts receivable	$ 14,868
Prepaid insurance	$ 3,776
Cash	$ 13,971
Equipment	$ 97,232
Land	$ 72,216
Insurance Expense	$ 920
Depreciation expense	$ 6,254
Interest expense	$ 3,068
Common stock	$ 70,800
Retained earnings (Jan 1, 2025)	$ 47,199
Accumulated depreciation - buildings	$ 53,808
Accounts payable	$ 11,210
Notes payable	$ 110,448
Accumulated depreciation - equipment	$ 22,090
Interest payable	$ 4,248
Service revenue	$ 17,346
do a classified balance sheet. Assume that $16048. of the note payable will be paid in 2026 (List current assets in order of liquidity
and Property, Plant and equipment in order of land, buildings and Equipment