The following items are taken from the financial statements of Carmen Coat December 31, 2022. Land $195,600 21,700 Accounts receivable Supplies 9.200 Cash 11,840 Equipment 82.400 Buildings 261,200 Land improvements 45,780 5,300 Notes receivable (due in 2023) Accumulated depreciation- and improvements 12,600 Common stock 75,000 Retained earnings (December 31, 2022) 495,000 Accumulated depreciation-buildings 32,600 Accounts payable 9.500 93,600 18.720 Mortgage payable Accumulated depreciation-equipment Interest payable Income taxes payable 3.600 14,700 Patents 46,700 71,500 Investments in stock (long-term) Debt investments (short-term) 4,100 Prepare a classified balance sheet. Assume that $9,100 of the mortgage payable will be paid in 2023. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings, Equipment and Land Improvements.) Assets Current Assets Cash $ Short-Term Investments Note Receivable Debt Investments Total Current Assets Current Assets DRAULA Total Liabilities $