The following items are taken from the financial statements of Sandhill Co. at December 31, 2022. Land $195.900 Accounts receivable 21,500 Supplies 9,300 Cash 12,100 Equipment 83,400 Buildings 263,200 Land improvements 45.700 Notes receivable (due in 2023) 5.300 Accumulated depreciation-land improvements 13,100 Common stock 72,500 Retained earnings (December 31, 2022) 505.000 Accumulated depreciation--buildings 34,300 Accounts payable 9.600 Mortgage payable 86,650 Accumulated depreciation-equipment 18,950 Interest payable 3,900 Income taxes payable 15,700 Patents 47.700 Investments in stock Clong-term) 71.100 Debt investments (short-term) 4,500 Prepare a classified balance sheet. Assume that 59,800 of the mortgage payable will be paid in 2023. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Lond. Buildings Equipment and Land improvements)