The adjusted trial balance for Crane Bowling Alley at December 31, 2020, contains the following accounts. Debits S 121,000 Buildings Accounts Receivable 43,600 11,100 Prepaid Insurance Cash Equipment Credits $ 128,600 Owner's Capital 14,400 Accumulated Depreciation-Buildings 4200 Accounts Payable 19,900 Notes Payable 61,800 Accumulated Depreciation Equipment 67,500 Interest Payable 600 Service Revenue 7,400 96,600 17,600 2.400 Land 15,200 Insurance Expense Depreciation Expense Interest Expense 2,900 $ 307,500 $ 307,500 CRANE BOWLING ALLEY Balance Sheet December 31, 2020 Assets Current Aasta S Accounts Receivable Prepaldlaurence Total Current Assets Property, plant and Equipment Land Bulldings S 128800 Lese Accumulated Depreleton Building 43500 Equipment 61800 Lesa Accumulated Depreciation Equipment 17600 Total Aseta Liabilities and Owner's Equity Current Liabilities Accounts Payable Nota Payable Interest Payable Total Current Llabile Long-term Llables Nota Payable Total Les Owner's Equity Owner's Capital Total Leblies and Owner's Equity CRANE BOWLING ALLEY Balance Sheet December 31, 2020 Assets S 19900 14400 LU 4200 30500 67800 S 128800 din 43500 85200 61800 Iman 17600 44200 S Liabilities and Owner's Equity S 11.100 95.600 2.400 110100