The following items are taken from the financial statements of Carmen Co$.$ at December $31,2025.$

$\backslash$table$[[$Land$,],[$Accounts receivable,$195,600],[$Supplies$,21,700],[$Cash$,9,200],[$Equipment$,11,840],[$Buildings$,82,400],[$Land improvements,$261,200],[$Notes receivable $($due in $2026),45,780],[$Accumulated depreciation$-$land improvements,$12,600],[$Common stock,$75,000],[$Retained earnings $($December $31,2025),495,000],[$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$),400]]$

Prepare a classified balance sheet. Assume that $$9,100$ of the mortgage payable will be paid in $2026.($List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, Equipment, and Land Improvements.$)$