The following items were taken from the financial statements of J. Cullumber Company on December 31, 2021. (All amounts are in thousands.)

Long-term debt		$880		Accumulated depreciationequipment		$5,665
Prepaid insurance		840		Accounts payable		1,354
Equipment		11,440		Notes payable (due after 2022)		390
Long-term investments		134		J. Cullumber, capital		12,625
Short-term investments		3,660		Accounts receivable		1,356
Notes payable (due in 2022)		580		Merchandise inventory		1,356
Cash		2,708

Prepare a classified balance sheet in good form as at December 31, 2021. (List Current Assets in order of liquidity.)