These items are taken from the financial statements of Coronado Industries at December 31, 2017.

Buildings		$105,800
Accounts receivable		12,600
Prepaid insurance		3,200
Cash		11,840
Equipment		82,400
Land		61,200
Insurance expense		780
Depreciation expense		5,300
Interest expense		2,600
Common stock		60,000
Retained earnings (January 1, 2017)		40,000
Accumulated depreciationbuildings		45,600
Accounts payable		9,500
Notes payable		93,600
Accumulated depreciationequipment		18,720
Interest payable		3,600
Service revenue		14,700

Prepare a classified balance sheet. Assume that $13,600 of the note payable will be paid in 2018. (List current assets in order of liquidity and property plant and equipment in order of land, buildings and equipment.)