A partial alphabetized list of adjusted account balances for Dover Pacific Tours as at November 30, 2017, is shown (all accounts have normal balances). Pat Dover, the owner, uses the following account classification system:

101149 Current assets

190199 Non-current investments

150169 Property, plant, and equipment

201249 Current liabilities

170189 Intangible assets

250299 Non-current liabilities

Acct. No. Account Title Adjusted Account Balance

201 Accounts payable $ 41,500

106 Accounts receivable 19,100

155 Accumulated depreciation, office furniture 4,200

153 Accumulated depreciation, vehicles 15,900

101 Cash 7,300

172 Copyright 9,100

240 Notes payable 14,100

270 Long term notes payable 21,800

195 Notes receivable 20,700

154 Office furniture 6,700

110 Prepaid insurance 4,700

112 Prepaid rent 9,100

205 Salaries payable 12,200

118 Supplies 2,300

206 Unearned touring revenue 23,100

152 Vehicles 64,500

$10,100 of this note payable is to be paid by November 30, 2018.

$7,600 of the notes receivable is to be collected by November 30, 2018.

Required: Prepare a classified balance sheet.