The following items were taken from the financial statements of J.Carla Vista Company on December 31, 2021. (All amounts are in thousands) Long-term debt Prepaid insurance Equipment Long-term investments Short-term investments Notes payable (due in 2022) Cash $900 920 11.430 144 3,640 590 2,558 Accumulated depreciation-equipment Accounts payable Notes payable (due after 2022) J. Carla Vista, capital Accounts receivable Merchandise inventory $5,645 1.434 500 12,035 1.206 1,206 Prepare a classified balance sheet in good form as at December 31, 2021. (List Current Assets in order of liquidity) J.CARLA VISTA COMPANY Balance Sheet (in thousands) Assets Assets $ Liabilities and Owner's Equity Question 2 of 10 -77 Liabilities and Owner's Equity