These items are taken from the financial statements of Swifty Corporation for 2017.

Retained earnings (beginning of year)		$32,740
Utilities expense		2,180
Equipment		67,740
Accounts payable		21,440
Cash		15,020
Salaries and wages payable		6,730
Common stock		12,000
Dividends		12,000
Service revenue		72,240
Prepaid insurance		7,230
Maintenance and repairs expense		1,620
Depreciation expense		3,370
Accounts receivable		14,840
Insurance expense		2,430
Salaries and wages expense		41,240
Accumulated depreciationequipment		22,520

Prepare a classified balance sheet as of December 31, 2017. (List current assets in order of liquidity.)

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Swifty Corporation Balance Sheet December 31, 2017 Assets