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: 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 $ 37,000 106 Accounts receivable 18,200 155 Accumulated depreciation, office furniture 3,300 153 Accumulated depreciation, vehicles 15,000 101 Cash 6,400 172 Copyright 8,200 240 Current notes payable 13,200 270 Non-current notes payable1 20,000 195 Notes receivable2 18,900 154 Office furniture 4,900 110 Prepaid insurance 3,800 112 Prepaid rent 8,200 205 Salaries payable 11,300 118 Supplies 1,850 206 Unearned touring revenue 22,200 152 Vehicles 60,000 1$9,200 of this non-current note payable is to be paid by November 30, 2021. 2$6,700 of the notes receivable is to be collected by November 30, 2021.