The adjusted trial balance for Sheridan Bowling Alley at December 31, 2020, contains the following accounts. Debits Credits Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense $118,400 42,000 11,500 97,400 Owner's Capital Accumulated Depreciation-Buildings Accounts Payable Notes Payable Accumulated Depreciation Equipment Interest Payable Service Revenue $129,000 14,800 4,200 18,700 62,600 66,300 900 6,500 2,100 $305,100 Prepare a classified balance sheet: assume that $28,500 of the note payable will be paid in 2021. (Ust Current Assets in order of liquidity. List Property, plant and Equipment in order of Land, Buildings and Equipment.) CALCULATOR Balance Sheet Assets nent CALCULATOR Liabilities and Owner's Equity SHOW LIST OF ACCOUNTS SHOW SOLUTION