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 2017		1,200
Long-term investments		1,300		Owners capital		14,026
Short-term investments		3,690		Accounts receivable		1,696
Notes payable due in 2017		1,000		Inventories		1,765
Cash		2,750

Prepare a classified balance sheet in good form as of December 31, 2016. (Enter amounts in thousands. List current assets in order of liquidity.)

please include calculations