The adjusted trial balance for Crane Bowling Alley at December 31, 2022, contains the following accounts.

Debit				Credit
Buildings		$127,600		Owners Capital		$114,100
Accounts Receivable		14,000		Accumulated DepreciationBuildings		42,000
Prepaid Insurance		4,500		Accounts Payable		11,400
Cash		18,800		Notes Payable		97,600
Equipment		61,800		Accumulated DepreciationEquipment		18,700
Land		65,200		Interest Payable		2,100
Insurance Expense		800		Service Revenue		16,700
Depreciation Expense		7,400
Interest Expense		2,500
		$302,600				$302,600

(a) Prepare a classified balance sheet; assume that $28,700 of the note payable will be paid in 2023. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)