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

Common shares		$2,500		Cash		$1,045
Prepaid insurance		910		Accumulated depreciation-equipment		4,215
Equipment		9,355		Accounts payable		1,410
Salaries payable		160		Mortgage payable (due 2028)		1,015
Inventory		2,120		Retained earnings		6,545
Trading investments		1,480		Accounts receivable		990
Income tax payable		55

Prepare a classified statement of financial position as at December 31, 2022.