These items are taken from the financial statements of Orifax Company for 2021.

Retained Earnings (beginning of year) $33,200

Utilities Expense 2,130

Equipment64,500

Accounts Payable20,100

Cash14,450

Salaries and Wages Payable 4,470

Common stock21,900

Dividends12,000

Supplies3,700

Debt Investment (Long term) 5,900

Trademarks2,200

Service Revenue 70,700

Prepaid Insurance 4,970

Maintenance and repairs expense 1,670

Depreciation expense 3,290

Accounts Receivable 15,280

Insurance Expense 2,510

Salaries and Wages expense 39,720

Accumulated Depreciation-equipment 21,950

Draw up a classified balance sheet as of December 31, 2021. (List Current Assets in order of liquidity.)