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 Owner's Capital 14,520 Accumulated Depreciation-Buildings 4,680 Accounts Payable 18,040 Notes Payable 62,400 Accumulated Depreciation-Equipment 67,000 Interest Payable 780 Service Revenue 7,360 3,800 $307,380 Credits $115,000 42,600 12,300 97,780 18,720 3,800 17,180 $307,380 Comment on the liquidity of the company