CCTIO-Exam 1 o. Partial adjusted trial balance for McCoy Bowling Alley at December 31, 2017, contains the following accounts. Prepare a classified balance sheet assume that S30,000 of the note payable will be paid in 2018. Debit Credit Buildings Accounts Receivable S200,000 Owner's Capital $115,000 15,520 Accumulated Depreciation- Buildings 39,000 Prepaid Insurance 4,680 Accounts Payable 84,300 Cash Equipment Land Insurance Expense 780 Service Revenue Depreciation 19,040 Notes Payable 60,000 67,000 Interest Payable 97,780 8,760 4,000 Accumulated Depreciation- Equipment 19,180 $378,020 7,000 Expense Interest Expense4,000 $378,020