These items are taken from the financial statements of Donovan Company. at December 31, 2022. Buildings Accounts receivable Prepaid insurance Cash Equipment Land $95,800 15,600 4,680 18,840 79,400 61,200 780 Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2022) Accumulated depreciation-building Accounts payable Mortgage payable Accumulated depreciation-equipment Interest payable Service revenue 7,300 2,600 57,000 40,000 45,600 15,500 88,600 18,720 3,600 17,180 Prepare a classified balance sheet. Assume that $13,600 of the mortgage payable will be paid in 2023. (List Current assets in order of liquidity. List Property, plant and equipment in order of land, buildings and equipment.) DONOVAN COMPANY Balance Sheet December 31, 2022 Assets Current Assets Cash ta 18,840 Accounts Receivable 7600 Prepaid Insurance 4,680 Total Current Assets Long-term Liabilities .. . Liabilities and Stockholders' Equity Current Liabilities Accounts Payable $ Salaries and Wages Payable Total Current Liabilities