The adjusted trial balance for Tsai Bowling Alley at December 31, 2020, con- tains the following accounts (amounts in thousands). Debit Credit Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense 128,800 Share Capital Ordinary Retained Earnings Accumulated Depreciation-Buildings Accounts Payable Notes Payable Accumulated Depreciation-Equipment Interest Payable 100,000 14,520 13,000 4,680 42,600 18,040 12,300 62,400 97,780 65,000 18,720 780 3,800 7.360 Service Revenue 17,180 3,800 305,380 305,380 Instructions a. Prepare a classified statement of financial position; assume that 30,000 of the note payable will be paid in 2021. b. Comment on the liquidity of the company.