E4.14 (LO 4), AP Writing Financial Statement The adjusted trial balance for Carter Bowling Alley at December 31, 2022, contains the following accounts. Debit Credit Buildings $128,800 Owner's Capital $113,000 Accounts Receivable 14,520 Accumulated Depreciation-Buildings 42,600 Prepaid Insurance 4,680 Accounts Payable 12,300 Cash 18,040 Notes Payable 97.780 Equipment 62,400 Accumulated Depreciation-Equipment 18,720 Land 65,000 Interest Payable 3,800 Insurance Expense 780 Service Revenue 17,180 Depreciation Expense 7,360 $305.380 Interest Expense 3,800 $305,380 Instructions a. Prepare a classified balance sheet; assume that $30,000 of the note payable will be paid in 2023. b. Comment on the liquidity of the company