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The following accounts and amounts (in thousands) were taken from the 2022 financial statements of Riverbed Instruments, Inc. Common shares $ 2,800 Cash $ 1,095

The following accounts and amounts (in thousands) were taken from the 2022 financial statements of Riverbed Instruments, Inc.

Common shares $ 2,800 Cash $ 1,095
Prepaid insurance 930 Accumulated depreciation-equipment 4,055
Equipment 9,425 Accounts payable 1,425
Salaries payable 150 Mortgage payable (due 2028) 1,110
Inventory 2,025 Retained earnings 6,340
Trading investments 1,460 Accounts receivable 970
Income tax payable 25

Prepare a classified statement of financial position as at December 31, 2022. (List Current Assets in order of liquidity.)

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