These items are taken from the financial statements of Sheffield Corp. at December 31, 2017. Buildings $ 116,380

Accounts receivable 13,860

Prepaid insurance 3,520

Cash 13,024

Equipment 90,640

Land 67,320

Insurance expense 858

Depreciation expense 5,830

Interest expense 2,860

Common stock 66,000

Retained earnings (January 1, 2017) 44,000

Accumulated depreciationbuildings 50,160

Accounts payable 10,450

Notes payable 102,960

Accumulated depreciationequipment 20,592

Interest payable 3,960

Service revenue 16,170

Prepare a classified balance sheet. Assume that $ 14,960 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.)