E4-14 The adjusted trial balance for Patel Bowling Alley Ltd. at December 31, 2017, contains Prepare a classified statement the following accounts. of financial position. (LO 6) Debit Credit Buildings 128,000 Share Capital-Ordinary 80,000 Accounts Receivable 7,540 Retained Earnings 28,000 Prepaid Insurance 4,680 Accumulated Depreciation-Buildings 42,600 Cash 18,040 Accounts Payable 12,300 Equipment 62,400 Notes Payable 95,000 Land 67,000 Accumulated Depreciation Equipment 18,720 Insurance Expense 780 Interest Payable 2,600 Depreciation Expense 7,360 Service Revenue 19,180 Interest Expense 2,600 298,400 298,400 Instructions (a) Prepare a classified statement of financial position; assume that 15,000 of the note payable will be paid in 2018. (b) - Comment on the liquidity of the company