The following items are taken from the financial statements of Oriole Company at December 31, 2022.

Land			$196,000
Accounts receivable			22,000
Supplies			11,000
Cash			11,800
Equipment			82,200
Buildings			261,000
Land improvements			46,400
Notes receivable (due in 2023)			5,700
Accumulated depreciation—land improvements			12,700
Common stock			71,500
Retained earnings (December 31, 2022)			505,000
Accumulated depreciation—buildings			34,400
Accounts payable			9,000
Mortgage payable			91,700
Accumulated depreciation—equipment			18,700
Interest payable			3,300
Income taxes payable			14,500
Patents			47,400
Investments in stock (long-term)			72,800
Debt investments (short-term)			4,500

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.)