The adjusted trial balance for Carla Vista Bowling Alley at December 31, 2020, contains the following accounts. Debits Credits Buildings $128,200 Owner’s Capital $117,400 Accounts Receivable 14,000 Accumulated Depreciation—Buildings 42,600 Prepaid Insurance 5,000 Accounts Payable 11,300 Cash 18,600 Notes Payable 97,000 Equipment 62,200 Accumulated Depreciation—Equipment 17,800 Land 66,600 Interest Payable 2,000 Insurance Expense 900 Service Revenue 17,000 Depreciation Expense 6,700 Interest Expense 2,900 $305,100 $305,100 (a) Prepare a classified balance sheet; assume that $29,200 of the note payable will be paid in 2021.