Question 31 The adjusted trial balance for Martell Bowling Alley at December 31, 2017, contains the following accounts. Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense Debit $128,100 14,300 4,000 19,300 61,200 65,300 700 7,200 2,100 $302,200 Common Stock Retained Earnings Accumulated Depreciation-Buildings Accounts Payable Notes Payable Accumulated Depreciation-Equipment Interest Payable Service Revenue Credit $85,100 25,900 43,900 11,000 96,900 18,900 2,500 18,000 $302,200 (a) Prepare a classified balance sheet; assume that $19,600 of the note payable will be paid in 2018. (List Property, plant and equipment in order of land, buildings and equipment. List Current Assets in order of liquidity.) MARTELL BOWLING ALLEY Balance Sheet Assets Liabilities and Stockholders' Equity