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: 101-149 Current assets 150-169 Property, plant, and equipment 201-249 Current liabilities 170-189 Intangible assets 190-199 Non-current investments 250-299 Non-current liabilities Acct. No. Account Title Adjusted Account Balance 201 Accounts payable 106 Accounts receivable 155 Accumulated depreciation, office furniture 153 Accumulated depreciation, vehicles 101 Cash 172 Copyright 240 Notes payable 270 Long term notes payable1 195 Notes receiva 154 Office furniture 110 Prepaid insurance 112 Prepaid rent 205 Salaries payable 118 Supplies 206 Unearned touring revenue 152 Vehicles 37,000 18,200 3,300 15,000 6,400 8,200 13,200 20,000 18,900 4,900 3,800 8,200 11,300 1,850 22,200 60,000 ble2 1s9,200 of this note payable is to be paid by November 30, 2018 256,700 of the notes receivable is to be collected by November 30, 2018