The adjusted trial balance for Flounder Bowling Alley at December 31, 2022, contains the following accounts. Debit Credit Buildings $128,000 Common Stock $93,600 Accounts Receivable 15,000 Retained Earnings 26,300 Prepaid Insurance 4,900 Accumulated Depreciation-Buildings 42,300 Cash 18,800 Accounts Payable 11.600 Equipment 61.700 Notes Payable 96,400 Land 68,000 Accumulated Depreciation-Equipment 18,000 Insurance Expense 600 Interest Payable 2,500 Depreciation Expense 6,800 Service Revenue 15,200 Interest Expense 2,100 $305.900 $305,900 Prepare a classified balance sheet; assume that $19,400 of the note payable will be paid in 2023. (List Property, plant and equipment in order of land, buildings and equipment. List Current Assets in order of liquidity.)