Included in Cheyenne Company's December $31,2025,$ trial balance are the following accounts: Prepaid Rent $$6,030,$ Debt Investments $($to be held to maturity until $2028)$ $$70,300,$ Unearned Fees $$26,700,$ Land $($held for investment$)$ $$40,400,$ and Notes Receivable $($long$-$term$)$ $$53,500.$

Prepare the long$-$term investments section of the balance sheet. $($Enter account name only and do not provide the descriptive information provided in the question.$)$

CHEYENNE COMPANY

Balance Sheet $($Partial$)$