These items are taken from the financial statements of Whispering Winds Corp. at December 31, 2017. $103,684 12,348 3,136 11,603 80,752 59,976 764 Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2017) Accumulated depreciation-buildings Accounts payable Notes payable Accumulated depreciation equipment Interest payable Service revenue 5,194 2,548 58,800 39,199 44,688 9,310 91,728 18,346 3,528 14,406 Prepare a classified balance sheet. Assume that $13,328 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.) Whispering Winds Corp. Balance Sheet For the Year Ended December 31, 2017 - Assets Total Assets Liabilities and Stockholders' Equity