The following items were taken from the financial statements of J. Sandhill Company on December 31, 2021. (All amounts are in thousands.) Long-term debt $900 Accumulated depreciation-equipment $5,525 Prepaid insurance 840 Accounts payable 1,424 Equipment 11,440 Notes payable (due after 2022) 380 Long-term investments 134 J. Sandhill, capital 12,315 Short-term investments 3,620 Accounts receivable 1,196 Notes payable (due in 2022) 450 Merchandise inventory 1,196 Cash 2,568 Prepare a classified balance sheet in good form as at December 31, 2021. (List Current Assets in order of liquidity.) I SANBUILL