The following items are taken from the financial statements of Sunland Company at December 31, 2022. Land Accounts receivable Supplies Cash Equipment $196,800 22,200 10,000 11,900 83,400 Buildings 263,000 Land improvements 45,900 Notes receivable (due in 2023) 5,300 Accumulated depreciation-land improvements 13,400 Common stock 70,000 Retained earnings (December 31, 2022) 492,000 Accumulated depreciation-buildings 33,700 Accounts payable 9,900 Mortgage payable 105,150 Accumulated depreciation-equipment 18,950 Interest payable 3,800 Income taxes payable 15,100 Patents 46,600 Investments in stock (long-term) 71,900 Debt investments (short-term) 5,000 Prepare a classified balance sheet. Assume that $9,300 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.)