The following items were taken from the financial statements of J. Oriole Company on December 31, 2021. (All amounts are in thousands.) Long-term debt Prepaid insurance $1,080 940 Accumulated depreciation-equipment $5,535 Accounts payable 1,324 Equipment 11,570 Notes payable (due after 2022) 270 Long-term investments 264 J. Oriole, capital 13.255 Short-term investments 3,800 Accounts receivable 1,366 Notes payable (due in 2022) 460 Merchandise inventory 1,366 Cash 2,618 Prepare a classified balance sheet in good form as at December 31, 2021. (List Current Assets in order of liquidity.)