These items are taken from the financial statements of Sunland Company for 2022 Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Supplies Debt investment (long-term) Trademarks Service revenue Prepaid insurance Maintenance and repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation-equipment $33,900 2.130 64,300 19.930 11.250 4.260 22.700 12.000 3,200 6,200 2,600 71,900 4,760 1,670 3,110 16,670 2,690 40.860 18.750 Prepare a classified balance sheet as of December 31, 2022. (List Current Assets in order of liquidity) SUNLAND COMPANY Balance Sheet December 31, 2022 Assets Current Assets Cash 11250 Accounts Receivable 166701 3200 Supplies Prepaid Insurance 4760 Total Current Assets Intangible Assets Property. Plant and Equipment 64300 Equipment Current Assets Cash $ 11250 Accounts Receivable 16670 Supplies 3200 Prepaid Insurance 4760 Total Current Assets Intangible Assets Property. Plant and Equipment Equipment 64300 Accumulated Depreciation-Equipment 18750 v Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity