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

		Debit				Credit
Buildings		$ 127,600		Common Stock		$ 93,100
Accounts Receivable		14,700		Retained Earnings		25,100
Prepaid Insurance		4,600		Accumulated DepreciationBuildings		42,500
Cash		18,800		Accounts Payable		11,200
Equipment		63,000		Notes Payable		96,000
Land		66,400		Accumulated DepreciationEquipment		18,700
Insurance Expense		800		Interest Payable		3,000
Depreciation Expense		6,600		Service Revenue		15,500
Interest Expense		2,600
		$ 305,100				$ 305,100

Prepare a classified balance sheet; assume that $ 18,700 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.) Grouper Bowling Alley Balance Sheet December 31, 2022 Assets Current Assets Cash $ Accounts Receivable Prepaid Insurance Total Current Assets Property, Plant and Equipment Land Buildings $ Less Accumulated Depreciation-Buildings Equipment Less : Accumulated Depreciation Equipment Total Assets Prepare a classified balance sheet; assume that $ 18,700 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.) Grouper Bowling Alley Balance Sheet December 31, 2022 Assets $ $ $ Idings sipment $ Liabilities and Stockholders' Equity Current Liabilities Accounts Payable $ Notes Payable Interest Payable Total Current Liabilities Long-term Liabilities Notes Payable Total Liabilities Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity GA 11,200 96,000 $ $ $ By how much does current assets exceed current liabilities? Current assets exceed current liabilities by $ What percentage of current assets are in the form of cash? (Round answer to 2 decimal places, e.g. 15.25%.) Percentage of current assets are in the form of cash is %. Determine the company's liquidity. The company's liquidity appears to be