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

Land			$195,600
Accounts receivable			21,700
Supplies			9,200
Cash			11,840
Equipment			82,400
Buildings			261,200
Land improvements			45,780
Notes receivable (due in 2023)			5,300
Accumulated depreciationland improvements			12,600
Common stock			75,000
Retained earnings (December 31, 2022)			495,000
Accumulated depreciationbuildings			32,600
Accounts payable			9,500
Mortgage payable			93,600
Accumulated depreciationequipment			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.)