Prepare a classified balance sheet. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)

CRANE FISHING CENTRE Adjusted Trial Balance March 31, 2021 Credit Debit $8,000 750 1,450 29,000 47,000 185,000 $31,000 37,000 Cash Interest receivable Supplies Long-term investments Land Building Accumulated depreciation-building Equipment Accumulated depreciation-equipment Accounts payable Interest payable Unearned revenue Notes payable ($6,000 must be paid in February, 2022) R. Falkner, capital R. Falkner, drawings Service revenue Interest revenue Depreciation expense Interest expense Insurance expense Salaries expense Supplies expense Utilities expense 17,500 6,500 940 2,120 66,200 164,140 46,000 125,600 1,400 9,950 3,850 4,700 31,500 5,800 5,400 $415,400 $415,400