A partial alphabetized list of adjusted account balances is shown for Dover Pacific Tours as at November 30, 2020 (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 190-199 Non-current investments 201-249 Current liabilities 170-189 Intangible assets 250-299 Non-current liabilities Accounts receivable Account Title Accumulated depreciation, office furniture Accumulated depreciation, vehicles Copyright Current notes payable Acct. No. 201 Accounts payable 106 155 153 101 Cash 172 240 270 195 154 110 112 205 Salaries payable 118 Supplies 206 152 Unearned touring revenue Vehicles Non-current notes payable Notes receivable2 Office furniture Prepaid insurance Prepaid rent Adjusted Account Balance $ 43,500 19,500 4,600 16,300 7,700 9,500 14,500 22,600 21,500 7,500 5,100 9,500 12,600 2,500 23,500 66,500 1$10,500 of this non-current note payable is to be paid by November 30, 2021. 2$8,000 of the notes receivable is to be collected by November 30, 2021. A Check