14.520 18,040 The adjusted trial balance for Wootton Bowling Alley at December 31, 2012, contains the following accounts Debits Credits Buildings $128.800 Owner's Capital $115.000 Accounts Receivable Accumulated Depreciation-Buildings 42,600 Prepaid Insurance 4,680 Accounts Payable 12,300 Cash Notes Payable 97,780 Equipment 62.400 Accumulated Depreciation Equipment 18,720 Land 67,000 Interest Payable 2.600 Insurance Expense 780 Service Revenue 17.180 Depreciation Expense 7.360 $306,180 Interest Expense 2,600 $306,180 Instructions (a) Prepare a classified balance sheet: assume that $22,000 of the note payable will be paid in 2013, (b) Comment on the liquidity of the company