The following items were taken from the financial statements of Rivera Company. (All dollars are in thousands.) Mortgage payable Prepaid expenses Property, plant, and equipment Long-term investments Short-term investments Notes payable due in 2017 Cash $ 2,340 980 11,500 1,300 3,690 1,000 2,750 Accumulated depreciation Accounts payable Notes payable due after 2017 Owner's capital Accounts receivable Inventories 3,560 1.555 1,200 14,026 1,696 1,765 Instructions Prepare a classified balance sheet in good form as of December 31, 2016.