A partial alphabetized list of adjusted account balances is shown for Pay Co. 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	$	42,000
106	Accounts receivable		19,200
155	Accumulated depreciation, office furniture		4,300
153	Accumulated depreciation, vehicles		16,000
101	Cash		7,400
172	Copyright		9,200
240	Current notes payable		14,200
270	Non-current notes payable1		22,000
195	Notes receivable2		20,900
154	Office furniture		6,900
110	Prepaid insurance		4,800
112	Prepaid rent		9,200
205	Salaries payable		12,300
118	Supplies		2,350
206	Unearned touring revenue		23,200
152	Vehicles		65,000

¹$10,200 of this non-current note payable is to be paid by November 30, 2021. ²$7,700 of the notes receivable is to be collected by November 30, 2021.