The following items are taken from the financial statements of Blossom Company at December 31, 2022. Land Accounts receivable $195,000 21,000 Supplies Cash Equipment 9,000 11,800 82,000 Buildings 261,000 Land improvements 45,700 Notes receivable (due in 2023) 5,000 Accumulated depreciation-land improvements 12,000 Common stock 70,000 Retained earnings (December 31, 2022) 490,000 Accumulated depreciation-buildings 32,500 Accounts payable 9,000 Mortgage payable Accumulated depreciation-equipment Interest payable Income taxes payable Patents Investments in stock (long-term) 102,300 18,700 3,000 14,500 46,500 71,000 Debt investments (short-term) 4,000 Prepare a classified balance sheet. Assume that $9,000 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.)