These items are taken from the financial statements of Victory Co. at December 31, 2012. Buildings .. $105,800 Accounts receivable . 12,600 Prepaid insurance ... 3,200 Cash . 11,840 Equipment 82,400 Land . 61,200 Insurance expense .. 780 Depreciation expense .. 5,300 Interest expense .. 2,600 Common stock .. 60,000 Retained earnings (January 1, 2012) . 40,000 Accumulated depreciationbuildings . 45,600 Accounts payable 9,500 Notes payable 93,600 Accumulated depreciationequipment 18,720 Interest payable 3,600 Service revenue .. 14,700 Instructions Prepare a classified balance sheet. Assume that $13,600 of the note payable will be paid in 2013