These items are taken from the financial statements of Pharoah Co. at December 31, 2022. Buildings Accounts receivable Prepaid insurance Cash Equipment $118,496 14,112 3,584 13,261 92,288 Land 68,544 Insurance expense 874 Depreciation expense 5,936 Interest expense 2,912 Common stock 67,200 Retained earnings (January 1, 2022) 44,801 Accumulated depreciation-buildings 51,072 Accounts payable 10,640 Notes payable 104,832 Accumulated depreciation-equipment 20,966 Interest payable 4,032 Service revenue 16,464 Prepare a classified balance sheet. Assume that $15,232 of the note 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.)