The bookkeeper for Windsor Company has prepared the following balance sheet as of July $31,2025.$

The following additional information is provided.

Cash includes $$1,272$ in a petty cash fund and $$15,900$ invested in a $24-$month certificate of deposit.

The net accounts receivable balance is comprised of the following two items: $($a$)$ accounts receivable $$46,640$ and $($b$)$

allowance for doubtful accounts $$3,710.$

Inventory costing $$5,618$ was shipped out on consignment on July $31,2025.$ The ending inventory balance does not include

the consigned goods. Receivables in the amount of $$5,618$ were recognized on these consigned goods.

Equipment had a cost of $$118,720$ and an accumulated depreciation balance of $$29,680.$

Income taxes payable of $$6,360$ were accrued on July $31.$ Windsor Company, however, had set up a cash fund to meet this

obligation. This cash fund was not included in the cash balance but was offset against the income taxes payable amount.

Prepare a corrected classified balance sheet as of July $31,2025,$ from the available information, adjusting the account balances using

the additional information. $($List Current Assets in order of liquidity.$)$