The completed financial statement columns of the spreadsheet for Pharoah Company are shown as follows: Account No. 101 112 130 157 158 201 301 306 400 622 711 722 726 732 Cash Account Titles Accounts Receivable Worksheet For the Year Ended December 31, 2022 Pharoah Company Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue Totals Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense Net Income Income Statement 1,800 2,900 1,900 30,500 1,300 21,800 60,200 60,200 Balance Sheet 60,200 Dr. 8,700 10.700 2,600 23.500 11.300 4,600 38,400 60,200 56,800 35,000 56,800 8,800 2,400 19.200 21,800 56,800

Prepare a classified balance sheet. (List Current Assets in order of liquidity)