The following information is available for Rego Bowling Alley at December 31, 2014.

Buildings $128,000 Share Capital $90,000 Accounts Receivable 7,540 Retained Earnings 22,000 Prepaid Insurance 4,680 Accumulated Depreciation—Buildings 42,600 Cash 18,040 Accounts Payable 12,300 Equipment 62,400 Notes Payable 95,000 Land 67,000 Accumulated Depreciation—Equipment 18,720 Insurance Expense 780 Interest Payable 2,600 Depreciation Expense 7,360 Service Revenues 15,180 Interest Expense 2,600 Prepare a classified statement of financial position; assume that $13,900 of the notes payable will be paid in 2015.