These financial statement items are for Oriole Company at year-end, July 31, 2022. Salaries and wages payable $2,000 Notes payable (due after 2023) $1,700 Salaries and wages expense 51,000 Cash 14,200 Utilities expense 22,300 Accounts receivable 10,900 Equipment 32,000 Accumulated depreciation-equipment 5,700 Accounts payable 4,700 Owner's drawings 3,200 Service revenue 60,500 Depreciation expense 4,500 Rent revenue 8,300 Owner's capital (beginning of the year) 55,200 Prepare a classified balance sheet at July 31. (List Current Assets in order of liquidify) ORIOLE COMPANY Balance Sheet Assets Liabilities and Owner's Equity