These items are taken from the financial statements of Waterway Industries at December 31, 2017.

Buildings		$120,612
Accounts receivable		14,364
Prepaid insurance		3,648
Cash		13,498
Equipment		93,936
Land		69,768
Insurance expense		889
Depreciation expense		6,042
Interest expense		2,964
Common stock		68,400
Retained earnings (January 1, 2017)		45,600
Accumulated depreciationbuildings		51,984
Accounts payable		10,830
Notes payable		106,704
Accumulated depreciationequipment		21,341
Interest payable		4,104
Service revenue		16,758

Prepare a classified balance sheet. Assume that $15,504 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.)