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

Buildings		$ 107,916
Accounts receivable		12,852
Prepaid insurance		3,264
Cash		12,077
Equipment		84,048
Land		62,424
Insurance expense		796
Depreciation expense		5,406
Interest expense		2,652
Common stock		61,200
Retained earnings (January 1, 2017)		40,801
Accumulated depreciationbuildings		46,512
Accounts payable		9,690
Notes payable		95,472
Accumulated depreciationequipment		19,094
Interest payable		3,672
Service revenue		14,994

Prepare a classified balance sheet. Assume that $ 13,872 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.)