These items are taken from the financial statements of Oriole Co$.$ at December $31,2022.$

$\backslash$table$[[$Buildings$,$$$116,380],[$Accounts receivable,$13,860],[$Prepaid insurance,$3,520],[$Cash$,13,024],[$Equipment$,90,640],[$Land$,67,320],[$Insurance expense,$858],[$Depreciation expense,$5,830],[$Interest expense,$2,860],[$Common stock,$66,000],[$Retained earnings $($January $1,2022),44,000],[$Accumulated depreciation$-$buildings,$50,160],[$Accounts payable,$10,450],[$Notes payable,$102,960],[$Accumulated depreciation$-$equipment,$20,592],[$Interest payable,$3,960],[$Service revenue,$16,170]]$

Prepare a classified balance sheet. Assume that $$14,960$ of the note payable will be paid in $2023.($List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.$)$

ORIOLE COMPANY

Balance Sheet

December $31,2022$

Assets

Current Assets

$$

cash

$ $$

Prepaid Insurance

$$

$$

Total Current Assets

$$

Property, Plant and Equipment $$

Land

Buildings

$ $$

$$

Accumulated Depreciation$-$Buildings $$

$$

$$

Less $$

$$

Less $$

Total Assets

Liabilities and Stockholders' Equity

Accounts Payable

Interest Payable

Total Current Liabilities

$

$3,960$

$$

$$

$$

$$

$$

$$

$$

$$

$$