The following items are taken from the financial statements of Cullumber Company at December 31, 2022.

Land			$196,500
Accounts receivable			21,300
Supplies			10,100
Cash			12,000
Equipment			83,100
Buildings			261,400
Land improvements			46,250
Notes receivable (due in 2023)			5,100
Accumulated depreciationland improvements			13,100
Common stock			73,500
Retained earnings (December 31, 2022)			502,000
Accumulated depreciationbuildings			34,200
Accounts payable			9,300
Mortgage payable			90,150
Accumulated depreciationequipment			18,700
Interest payable			3,800
Income taxes payable			15,200
Patents			47,100
Investments in stock (long-term)			72,200
Debt investments (short-term)			4,900

Prepare a classified balance sheet. Assume that $10,200 of the mortgage payable will be paid in 2023. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings, Equipment and Land Improvements.)