The following items are taken from the financial statements of Sandhill Co$.$ at December $31,2025.$

Land    $$196,700$

Accounts receivable$\mathrm{ \; \; 2}1,900$

Supplies$\mathrm{ \; 1}0,900$

Cash$\mathrm{ \; 1}1,800$

Equipment$\mathrm{ \; 8}4,000$

Buildings$\mathrm{ \; 2}63,000$

Land improvements$\mathrm{ \; 4}6,500$

Notes receivable $($due in $2026)$$\mathrm{ \; \; 5},300$

Accumulated depreciation$-$land improvements $,12,600$

Commonstock $,72,500$

Retained earnings $($December $31,2025),504,000$

Accumulated depreciation$-$buildings $,33,600$

Accounts payable$\mathrm{ \; \; 1}0,000$

Mortgage payable$\mathrm{ \; 9}5,550$

Accumulated depreciation$-$equipment$\mathrm{ \; 1}8,850$

Interest payable$\mathrm{ \; 3},100$

Income taxes payable$\mathrm{ \; 1}4,800$

Patents$\mathrm{ \; 4}6,800$

Investments in stock $($long$-$term$)$$\mathrm{ \; 7}2,900$

Debt investments $($short$-$term$)$$\mathrm{ \; \; 5},200$

Prepare a classified balance sheet. Assume that $$10,300$ of the mortgage payable will be paid in $2026.($List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, Equipment, and Land Improvements.$)$