The following items are taken from the financial statements of Sheridan Company at December 31, 2022. Land Accounts receivable Supplies Cash Equipment Buildings Land improvements Notes receivable (due in 2023) Accumulated depreciation-land improvements Common stock Retained earnings (December 31, 2022) Accumulated depreciation-buildings Accounts payable Mortgage payable Accumulated depreciation equipment Interest payable Income taxes payable Patents Investments in stock (long-term) Debt investments (short-term) $197,500 21,500 10,400 11,900 82,900 261,000 46,400 5,200 13,500 80,000 490,000 32,800 10,400 95,500 18,900 3,800 15,200 47,100 71,600 4,600 Prepare a classified balance sheet. Assume that $9,700 of the mortgage payable will be paid in 2023. (List Current Assets in order of liquidity. List Property, Prepare a classified balance sheet. Assume that $9,700 of the mortgage payable will be paid in 2022. (List Current Assets in order of liquidity. List Property Plant and Equipment in order of Land, Buildings Equipment and Land improvements.) SHERIDAN COMPANY Balance Sheet (in millions) Assets Liabilities and Stockholders' Equity