The following items were taken from the financial statements of Rivera Company. (All dollars are in thousands.) 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 a classified balance sheet in good form as of December 31, 2020. (Enter amounts in thousands. List current assets in order of liquidity. RIVERA COMPANY Balance Sheet (in thousands) Assets Liabilities and Owner's Equity > >