The following items are taken from the financial statements of Carmen Co. at December 31, 2022. Land Accounts receivable Supplies Cash Equipment $195,600 21,700 9.200 11,840 82,400 Buildings 261,200 Land improvements 45,780 Notes receivable (due in 2023) 5,300 Accumulated depreciation-land improvements 12,600 Common stock 75,000 Retained earnings (December 31, 2022) 495,000 Accumulated depreciation-buildings 32,600 Accounts payable 9,500 Mortgage payable 93,600 Accumulated depreciation-equipment 18,720 Interest payable 3,600 Income taxes payable 14,700) Patents 46,700 Investments in stock (long-term) 71,500 Debt investments (short-term) 4,100 Prepare a classified balance sheet. Assume that $9,100 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.) Assets Current Assets Cash Short-Term Investments Note Receivable Debt Investments Total Current Assets Current Assets Total Liabilities