These items are taken from the financial statements of Novak Corp. tor 2017. Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Service revenue Prepaid insurance Maintenance and repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation equipment $35,660 2,140 70,660 20,260 13,950 7,360 12,000 12,000 71,380 7,860 1,660 3,100 13,660 2,700 40,380 21,450 Prepare a classified balance sheet as of December 31, 2017. (list current assets in order of liquidity.) Novak Corp. Balance Sheet Assets Liabilities and Stockholders' Equity