The following information is available for Lessila Bowling Alley at December 31, 2014.

Buildings .................$128,800

Accounts 1Receivable ............ 14,520

Prepaid Insurance ............. 4,680

Cash .................. 18,040

Equipment ................. 62,400

Land ................... 64,000

Insurance Expense ............ 780

Depreciation Expense ........... 7,360

Interest Expense ............. 2,600

Owner’s Capital .............$115,000

Accumulated Depreciation—Buildings .... 42,600

Accounts Payable ............. 12,300

Notes Payable .............. 97,780

Accumulated Depreciation—Equipment ..... 18,720

Interest Payable ............... 2,600

Bowling Revenues ............. 14,180

Prepare a classified statement of financial position. Assume that $13,900 of the notes payable will be paid in 2015.