The following items were taken from the financial statements of P. Sunland Company. (All amounts are in thousands.) Long-term debt $1,100 Accumulated depreciation-equipment $5,000 Prepaid insurance 960 Accounts payable 1,700 Equipment 11,000 Notes payable (due after 2023) 400 Stock investments (long-term) 400 Owner's capital 13,660 Debt investments (short-term) 3,800 Accounts receivable 1,700 Notes payable (due in 2023) Cash 400 Inventory 2,000 2,400 Prepare a classified balance sheet in good form as of December 31, 2022. (List Current Assets in order of liquidity. Enter amounts in thousands.) Current Assets Cash Accounts Receivable Inventory Prepaid Insurance Debt Investments Total Current Assets Long-term Investments Stock Investments Total Assets P. SUNLAND COMPANY Balance Sheet December 31, 2022 (in thousands) Assets $ 2400 1700 2000 960 3800 $ 10860 $ 400