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The Liabilities Section of O’Brian’s balance sheet must be 525 Words. Show work on the Week 3 Excer spreadsheet. Solution Guide. The following principles should be followed when preparing the balance sheet for any company. Order items based on their liquidity, with items that can be converted quickly to cash being listed first. Classified balance sheet is that one in which different sections like current assets, fixed assets, other assets, liabilities and capital is shown.