ture Assignment Kimmel, Financial Accounting, 8e These items are taken from the financial statements of Blue Spruce Corp. at December 31, 2017. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2017) Accumulated depreciation-buildings Accounts payable Notes payable Accumulated depreciation-equipment Interest payable Service revenue $126,960 15,120 3,840 14,208 98,880 73,440 936 6,360 3,120 72,000 48,000 54,720 11,400 112,320 22,464 4,320 17,640 Prepare a classified balance sheet. Assume that $16,320 of the note payable will be paid in 2018. (List current assets in ord property plant and equipment in order of land, buildings and equipment.) er of liquidity a Blue Spruce Corp. Assets