The December 31, 2021, post-closing trial balance ($ in thousands) for Libby Corporation is presented below: Credits Debits 31,000 72,000 47,000 9,000 7,500 185,000 62,000 225,000 67,000 158,000 Cash Investments (long-term) Accounts receivable Allowance for uncollectible accounts Prepaid insurance Inventory Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation equipment Patents (unamortized balance) Accounts payable Notes payable, due 2022 Interest payable Bonds payable, due 2031 Common stock (no par), 30,000 shares authorized, issued, and outstanding Retained earnings Totals 47,000 8,000 46,000 82,000 18,500 205,000 240,000 81,000 795,500 795,500 Required: Prepare a classified balance sheet for Libby Corporation at December 31, 2021. (Enter your answers in the order of their liquidity. Negative amounts should be entered by a minus sign. Enter your answers in thousands of dollars.) LIBBY CORPORATION Balance Sheet At December 31, 2021 (S in thousands) Assets Cash Accounts receivable Less: Allowance for uncollectible accounts Inventory Prepaid insurance $ 28,000 $ 47,000 (9,000) 38,000 185.000 7,500 Total current assets 258,500 Property, plant, and equipment Net book value of building 0 0 Net book balue of equipment Net Property, plant, and equipment 0 Total assets $ 258,500 Liabilities and Shareholders' Equity Current liabilities