A partial alphabetized list of adjusted account balances for Dover Pacific Tours as at November 30, 2017, is shown (all accounts have normal balances). Pat Dover, the owner, uses the following account classification system: 101149 Current assets 190199 Non-current investments 150169 Property, plant, and equipment 201249 Current liabilities 170189 Intangible assets 250299 Non-current liabilities

Acct. No.	Account Title	Adjusted Account Balance
201	Accounts payable	$	39,500
106	Accounts receivable		18,700
155	Accumulated depreciation, office furniture		3,800
153	Accumulated depreciation, vehicles		15,500
101	Cash		6,900
172	Copyright		8,700
240	Notes payable		13,700
270	Notes payable1		21,000
195	Notes receivable2		19,900
154	Office furniture		5,900
110	Prepaid insurance		4,300
112	Prepaid rent		8,700
205	Salaries payable		11,800
118	Supplies		2,100
206	Unearned touring revenue		22,700
152	Vehicles		62,500

¹$9,700 of this note payable is to be paid by November 30, 2018. ²$7,200 of the notes receivable is to be collected by November 30, 2018.

Required: Prepare a classified balance sheet. (Be sure to list the assets and liabilities in order of their liquidity.)