prepare a classified statement of financial position assume that 13 900 of the notes 574323

The following information is available for Karr Bowling Alley at December 31, 2012.

Buildings	$128,800	Owner’s Capital	$115,000
Accounts Receivable	14,520	Accumulated Depreciation—Buildings	42,600
Prepaid Insurance	4,680	Accounts Payable	12,300
Cash	18,040	Notes Payable	97,780
Equipment	62,400	Accumulated Depreciation—Equipment	18,720
Land	64,000	Interest Payable	2,600
Insurance Expense	780	Bowling Revenues	14,180
Depreciation Expense	7,360
Interest Expense	2,600

Prepare a classified statement of financial position; assume that $13,900 of the notes payable will be paid in 2013.