E4-14B The adjusted trial balance for Kever Miniature Golf at December 31, 2017, contains the following accounts. Debits Credits Buildings Accounts Receivable Prepaid Insurance Cash $ 77,000 Owner's Capital 9,000 Accumulated Depreciation-Buildings 2,700 Accounts Payable 10,840 Notes Payable 37,500 Accumulated Depreciation-Equipment 38,000 Interest Payable 540 Service Revenues $ 67,000 19,000 7,400 60,000 11,000 1,600 Equipment Land Insurance Expense Depreciation Expense Interest Expense 15,580 $181,580 4,400 1,600 $181,580 Instructions (a) Prepare a classified balance sheet; assume that $15,000 of the note payable will be paid in 2018. () Comment on the liquidity of the company.