The following items are taken from the financial statements of Carla Vista Co. at December 31, 2022.

Land			$195,000
Accounts receivable			22,100
Supplies			9,200
Cash			11,950
Equipment			82,800
Buildings			264,000
Land improvements			46,400
Notes receivable (due in 2023)			6,500
Accumulated depreciationland improvements			12,000
Common stock			76,000
Retained earnings (December 31, 2022)			493,000
Accumulated depreciationbuildings			33,100
Accounts payable			10,400
Mortgage payable			101,550
Accumulated depreciationequipment			19,000
Interest payable			3,000
Income taxes payable			14,500
Patents			47,800
Investments in stock (long-term)			71,600
Debt investments (short-term)			5,200

Prepare a classified balance sheet. Assume that $10,100 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.)