The adjusted trial balance for Tsai Bowling Alley at December 31, 2020, contains the following accounts (amounts in thousands).

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.

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Credit Debit Buildings Accounts Receivable Prepaid Insurance Owner's Capital Accumulated Depreciation-Buildings Accounts Payable ¥113,000 42,600 12,300 97,780 ¥128,800 14,520 4,680 18,040 Cash Equipment Notes Payable Accumulated Depreciation–Equipment 62,400 18,720 3,800 Interest Payable Service Revenue Land 65,000 Insurance Expense 780 17,180 ¥305,380 Depreciation Expense Interest Expense 7,360 3,800 ¥305,380