BY The adjusted trial balance for Oriole Bowling Alley at December 31, 2020, contains the following accounts. Study Debits Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense $128,100 14,900 4,400 19,900 62,400 69,000 900 7,100 2,800 $309,500 Credits Owner's Capital Accumulated Depreciation-Buildings Accounts Payable Notes Payable Accumulated Depreciation--Equipment Interest Payable Service Revenue $120,700 42,300 11,900 96,400 18,800 2,900 16,500 $309,500 Prepare a classified balance sheet; assume that $30,000 of the note payable will be paid in 2021. (List Current Assets in Equipment in order of Land, Buildings and Equipment.) ORIOLE BOWLING ALLEY Balance Sheet December 31, 2020 Assets