LLLLLL 54-14 The adjusted trial balance for Martell Bowling Alley at December 31, 2014, con- tains the accounts shown on page 198. (106) 198 4 Completing the Accounting Cycle Debit $128,800 14,520 4,680 18,040 62,400 67,000 Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense Credit $115.000 42.600 12,300 97.780 18,720 Owner's Capital Accumulated Depreciation--Buildings Accounts Payable Notes Payable Accumulated Depreciation-Equipment Interest Payable Senice Revenue 780 $306,180 2,600 $306.180 Instructions (a) Prepare a classified balance sheet: assume that $22,000 of the note payable will be Comment on the liquidity of the company. bassing paid in 2015