The adjusted trial balance for McCoy Bowling Alley at December 31, 2017, contains the following accounts. Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense Debits $128,800 14,520 4,680 18,040 62,400 67,000 780 7,360 3,800 $307,380 Owner's Capital Accumulated Depreciation--Buildings Accounts Payable Notes Payable Accumulated Depreciation-Equipment Interest Payable Service Revenue Credits $115,000 42,600 12,300 97,780 18,720 3,800 17,180 $307,380 Comment on the liquidity of the company. The adjusted trial balance for McCoy Bowling Alley at December 31, 2017, contains the following accounts. Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense Debits $128,800 14,520 4,680 18,040 62,400 67,000 780 7,360 3,800 $307,380 Owner's Capital Accumulated Depreciation--Buildings Accounts Payable Notes Payable Accumulated Depreciation-Equipment Interest Payable Service Revenue Credits $115,000 42,600 12,300 97,780 18,720 3,800 17,180 $307,380 Comment on the liquidity of the company