The following data, presented in alphabetical order, are taken from the records of Cullumber Corporation. Accounts payable $241,000 Accounts receivable 139.300 Accumulated depreciation-buildings 180,000 Accumulated depreciation equipment 51,000 Allowance for doubtful accounts 5,700 Bonds payable (10%, due 2030) 500,600 Buildings 949,900 Cash 42,500 Common stock ($10 par value: 492,200 shares authorized, 149,100 shares issued) 1.491,000 Dividends payable 80,400 Equipment 274,500 Goodwill 200,400 Income taxes payable 119,300 Inventory 169.900 Investment in Mara common stock (30% ownership), at equity 379,500 Investment in Sasse common stock, at fair value 278,100 Land 389,900 Notes payable (due 2023) 69,400 Paid-in capital in excess of par-common stock 140,500 Premium on bonds payable 40,400 Prepaid insurance 16,900 Retained earnings 102,100 Short-term investments, at fair value 180,500 The investment in Sasse common stock is considered to be a long-term security. Prepare a classified balance sheet at December 31, 2022. (List assets in order of liquidity. List Property, plant and equipment list in order of land, buildings and equipment.) CULLUMBER CORPORATION Balance Sheet For the Year Ended December 31, 2022 V Assets Current Assets Cash Account Receivable Cash $ $ : Liabilities and Stockholders' Equity $ u