The following information is available for Lessila Bowling Alley at December 31, 2020.

Buildings ..........................................................................................   $128,800

Share Capital ..................................................................................   $100,000
Accounts Receivable .....................................................................        14,520

Retained Earnings (beginning) ....................................................        15,000
Prepaid Insurance ........................................................................          4,680

Accumulated Depreciation— Buildings ....................................         42,600
Cash 18,040 Accounts Payable .................................................          12,300
Equipment 62,400 Notes Payable ............................................          97,780
Land 64,000 Accumulated Depreciation—Equipment ..........          18,720
Insurance Expense 780 Interest Payable ................................            2,600
Depreciation Expense ................................................................           7,360

Bowling Revenues .......................................................................        14,180
Interest Expense ..........................................................................          2,600

Prepare a classified statement of financial position. Assume that $13,900 of the notes payable will be paid in 2021.