Ine rollowing is a vecember post$-$ciosing triai Dalance tor Almway Lorporation.

Additional information:

The investment in equity securities account includes an investment in common stock of another corporation of $$40,000$ which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year.

The land account includes land which cost $$35,000$ that the company has not used and is currently listed for sale.

The cash account includes $$25,000$ restricted in a fund to pay bonds payable that mature in $2027$ and $$33,000$ restricted in a three$-$month Treasury bill.