im not sure how notes payable is supposed to be split up.

Exercise 4-14 a The adjusted trial balance for Ivanhoe Bowling Alley at December 31, 2020, contains the following accounts. Debits Credits Buildings Accounts Receivable Prepaid Insurance Cash $128,900 15,000 4,600 19,900 61,800 65,400 Owner's Capital Accumulated Depreciation-Buildings Accounts Payable Notes Payable Accumulated Depreciation Equipment Interest Payable $115,300 43,700 12,000 96,800 17,700 2,700 17,400 Equipment Land 800 Service Revenue Insurance Expense Depreciation Expense Interest Expense 6,700 2,500 $305,600 $305,600 (a) Prepare a classified balance sheet; assume that $28,000 of the note payable will be paid in 2021. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.) IVANHOE BOWLING ALLEY Balance Sheet December 31, 2020 Assets Current Assets Cash 19900 Accounts Receivable 15000 Prepaid Insurance 4600 Total Current Assets 39500 Property, plant and Equipment Land 65400 Buildings 128900 Less Accumulated Depreciation-Buildings 43700 85200 Equipment 61800 Less Accumulated Depreciation-Equipment 17700 44100 194700 Total Assets 234200 Liabilities and Owner's Equity Current Liabilities Accounts Payable 12000 Interest Payable 2700 X Notes Payable 96800 x Total Current Liabilities 111500 Long-term Liabilities X Notes Payable 96800 Total Liabilities 111500 Owner's Equity Owner's Capital 122700