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

Land			$196,400
Accounts receivable			22,700
Supplies			9,500
Cash			11,850
Equipment			82,800
Buildings			262,200
Land improvements			46,200
Notes receivable (due in 2023)			5,700
Accumulated depreciationland improvements			13,000
Common stock			74,500
Retained earnings (December 31, 2022)			513,000
Accumulated depreciationbuildings			32,700
Accounts payable			9,700
Mortgage payable			80,250
Accumulated depreciationequipment			19,000
Interest payable			3,900
Income taxes payable			14,700
Patents			46,900
Investments in stock (long-term)			72,100
Debt investments (short-term)			4,400

Prepare a classified balance sheet. Assume that $10,000 of the mortgage payable will be paid in 2023.