The following items are taken from the financial statements of Wildhorse Co, 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) $196,500 22.400 9,000 11,900 82,700 261,000 46,300 6,300 12,000 76,000 513,000 33,700 9.400 76,800 18,800 4,000 15,600 47.100 71.400 4,700 Prepare a classified balance sheet. Assume that $10,200 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.)