The adjusted trial balance for Frank's Bowling Alley at December 31, 2011 contains the following accounts (in no particular order): Credit Account Name Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Amortization expense Interest expense T. Bogo, capital Accounts payable Mortgage payable Accumulated amortization - equipment Interest payable Bowling revenue Debit $14,520 4,680 20,840 188,200 61,200 780 5,360 2,600 $110,000 13,480 93,600 64,320 2,600 14,180 Required: Prepare a classified balance sheet. Assume that the mortgage is due in 2015