These items were taken from the financial statements of Oriole Company at December 31, 2022:

Buildings $116,380 Common stock (22,000 shares) $66,000 Accounts receivable 17,160 Retained earnings (1/1/22) 44,000 Prepaid insurance 3,520 Accumulated depreciation-buildings 50,380 Cash 12,980 Accounts payable 9,350 Equipment 90,986 Notes payable 102,960 Land 67,100 Accumulated depreciation-equipment 20,586 Insurance expense 770 Interest payable 3,960 Depreciation expense 5,390 Service revenue 19,470 Interest expense 2,420 (a) Prepare a classified balance sheet. Assume that $17,930 of the note payable will be paid in 2022. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings and Equipment.) ORIOLE COMPANY