1. The investment in equity securities account includes an investment in common stock of another corporation of $36,000 which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year. 2. The land account includes land which cost $31,000 that the company has not used and is currently listed for sale. 3. The cash account includes $21,000 restricted in a fund to pay bonds payable that mature in 2027 and $29,000 restricted in a three-month Treasury bill. 4. The notes payable account consists of the following: a. a $36,000 note due in six months. b. a $56,000 note due in six years. c. a $56,000 note due in five annual installments of $11,200 each, with the next installment due Februarv 15. 2025. 5. The $66,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $9,000. 6. The common stock account represents 106,000 shares of no par value common stock issued and outstanding. The corporation has 500,000 shares authorized