These financial statement items are for Sandhill Corporation at year-end, July 31, 2022.

Salaries and wages payable		$ 3,980
Salaries and wages expense		59,000
Supplies expense		17,500
Equipment		20,400
Accounts payable		4,100
Service revenue		67,600
Rent revenue		10,400
Notes payable (due in 2025)		3,000
Common stock		16,000
Cash		30,700
Accounts receivable		10,980
Accumulated depreciationequipment		7,500
Dividends		4,000
Depreciation expense		5,500
Retained earnings (beginning of the year)		35,500

Prepare a classified balance sheet at July 31. (List Current Assets in order of liquidity.)