The following items are taken from the financial statements ofBlossom Companyat December 31, 2022.

Land $197,100

Accounts receivable 21,800

Supplies 9,800

Cash 11,950

Equipment 82,800

Buildings 262,400

Land improvements 46,450

Notes receivable (due in 2023) 5,000

Accumulated depreciationland improvements 13,200

Common stock 80,000

Retained earnings (December 31, 2022) 496,000

Accumulated depreciationbuildings 34,100

Accounts payable 10,500

Mortgage payable 88,950

Accumulated depreciationequipment 18,850

Interest payable 3,400

Income taxes payable 15,000

Patents 46,600

Investments in stock (long-term) 71,500

Debt investments (short-term) 4,600

A classified balance sheet is needed. Assuming that $9,700of the mortgage payable will be paid in 2023.(Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings, Equipment and Land Improvements.)