These items are taken from the financial statements of Sandhill Co. at December 31, 2022.

Buildings		$126,960
Accounts receivable		15,120
Prepaid insurance		3,840
Cash		14,208
Equipment		98,880
Land		73,440
Insurance expense		936
Depreciation expense		6,360
Interest expense		3,120
Common stock		72,000
Retained earnings (January 1, 2022)		48,000
Accumulated depreciationbuildings		54,720
Accounts payable		11,400
Notes payable		112,320
Accumulated depreciationequipment		22,464
Interest payable		4,320
Service revenue		17,640

Prepare a classified balance sheet. Assume that $16,320 of the note payable will be paid in 2023. (List Current Assets in order of liquidity and Property, Plant and Equipment in order of Land, Buildings and Equipment.)