this the second time I am posting this question

Problem 9-14A Depreciation and impairment losses LO1, 2, 3, 5 Safety-First Company completed all of its October 31, 2020, adjustments in preparation for preparing its financial statements, which resulted in the following trial balance. Account Accounts payable Accounts receivable Accumulated depreciation, building Accumulated depreciation, equipment Accumulated depreciation, furniture Allowance for doubtful accounts Building Cash Equipment Expenses, including cost of goods sold Furniture Land Merchandise inventory Note payable Sales Tarifa Sharma, capital Unearned revenues Balance $ 12,120 20,700 80,100 38,300 21,800 970 137,300 11,900 91,100 762, 100 51,050 106,050 35,650 86,250 904, 110 63,380 8,820 Other information: 1. All accounts have normal balances. 2. $27,300 of the note payable balance is due by October 31, 2021. The final task in the year-end process was to assess the assets for impairment, which resulted in the following schedule. Asset Recoverable Value 2. Prepare a classified balance sheet at October 31, 2020. (Be sure to list the current assets in the order of liquidity and fixed assets in order of land, building, equipment, and furniture. Enter all amounts as positive values.) & Answer is not complete. SAFETY-FIRST COMPANY Balance Sheet October 31, 2020 Assets Current assets: $ 11,900 IS 20,700 (1.100) 21,800 68,250 $ 101,950 $ 106,050 Cash Accounts receivable Less: Allowance for doubtful accounts Merchandise inventory Total current assets Property, plant and equipment: Land Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation Furniture Less: Accumulated depreciation Total property, plant and equipment Total assets $ 13.700 X 80,100 29,500 (66,400) OOOOOOO $ > 209,050 X 16,300 (179,550) 16,300 (123,600) $ (21,650) Liabilities Current liabilities: Accounts payable 12,120 (1,100) Less: Allowance for doubtful accounts 21,800 68,250 $ 101,950 $ 106,050 $ Merchandise inventory Total current assets Property, plant and equipment: Land Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation Furniture (66,400) OOOOOOO XX 13,700 80,100 29,500 209,050 16,300 $ (179,550) $ x 16,300 Less: Accumulated depreciation Total property, plant and equipment (123,600) $ (21,650) Total assets Liabilities Current liabilities: $ 12,120 Accounts payable Current portion of long-term note 27,300 Unearned revenues 8,820 Total current liabilities $ 48,240 Non-current liabilities: 58,950 Note payable, less current portion Total liabilities $ 107,190 Equity Tarifa Sharma, capital Total liabilities and equity 169,140 276,330 $