The following items are taken from the financial statements of Sandhill Co. at December 31, 2022. Land Accounts receivable Supplies Cash $195,900 21,500 9,300 12,100 83,400 263,200 45,700 5,300 13,100 72,500 505,000 34,300 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) 9,600 86,650 18,950 3,900 15,700 47,700 71,100 4,500 Prepare a classified balance sheet. Assume that $9,800 of the mortgage payable will be paid in 2023. (List Current Assets in order of liquidity. List Property, plant and Equipment in order of Land, Buildings, Equipment and Land Improvements.)