These items are taken from the financial statements of Oriole Company at December 31, 2017.

Buildings		$122,728
Accounts receivable		14,616
Prepaid insurance		3,712
Cash		13,734
Equipment		95,584
Land		70,992
Insurance expense		905
Depreciation expense		6,148
Interest expense		3,016
Common stock		69,600
Retained earnings (January 1, 2017)		46,400
Accumulated depreciationbuildings		52,896
Accounts payable		11,020
Notes payable		108,576
Accumulated depreciationequipment		21,715
Interest payable		4,176
Service revenue		17,052

Prepare a classified balance sheet. Assume that $15,776 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.)