The following accounts and amounts (in thousands) were taken from the 2022 financial statements of Riverbed Instruments, Inc. Common shares Prepaid insurance Equipment Salaries payable Inventory Trading Investments Income tax payable $2,800 930 9,425 150 2,025 1,460 25 Cash Accumulated depreciation-equipment Accounts payable Mortgage payable (due 2028) Retained earnings Accounts receivable $1,095 4,055 1,425 1,110 6,340 970 Prepare a classified statement of financial position as at December 31, 2022. (List Current Assets in order of liquidity)