The adjusted trial balance for Cullumber Bowling Alley at December 31, 2020, contains the following accounts. Debits Credits Buildings $128,300 Owner's Capital $115.200 Accounts Receivable 14,000 Accumulated Depreciation-Buildings 42,500 Prepaid Insurance 4,800 Accounts Payable 11.400 Cash 19.400 Notes Payable 96.900 Equipment 61,700 Accumulated Depreciation-Equipment 18,500 65,000 Interest Payable Insurance Expense 700 Service Revenue 16,700 Depreciation Expense 6.800 Interest Expense 2.900 5303,600 $303.600 Land 2,400 (a) Prepare a classified balance sheet assume that $29,200 of the note payable will be paid in 2021. (List Current Assets in order of liquidity List Property Plant and Equipment in order of Land Buildings and Equipment.) CULLUMBER BOWLING ALLEY Balance Sheet Assets