These items are taken from the financial statements of Indigo Co. at December 31, 2025. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Commonstock Retained earnings (January 1.2025) Accumulated depreciation - buildings Accounts payable Notes payable $126,960 15.120 3,840 14,208 98,880 73.440 936 6.360 3.120 72000 48,000 54,720 11,400 112.320 Prepare a classified balance sheet. Assume that $16,320 of the note payable will be paid in 2026, (List Current Assets in order of lliquidity and Property, Plant and Equipment in order of Land, Buildings and Equipment.) (3)