The following items were taken from the financial statements of Rivera Company.

Mortgage payable $2,340

Accumulated depreciation $3,560

Prepaid expenses 980

Accounts payable 1,555

Property, plant, and equipment 11,500

Notes payable due after 2021 1,200

Long-term investments 1,300

Owner's capital 14,026

Short-term investments 3,690

Accounts receivable 1,696

Notes payable due in 2021 1,000

Inventories 1,765

Cash 2,750

Prepare the classified balance sheet in good form as of December 31, 2020. (List current assets in order of liquidity.)