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The following are the ending balances of accounts at December 31, 2021, for the Valley Pump Corporation. Account Title Cash Accounts receivable Inventory Interest payable Investment in equity securities Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation equipment Copyright (net) Prepaid expenses (next months) Accounts payable Deferred revenue (next 12 months) Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals Debits Credits $ 37,000 80,000 105,000 $ 22,000 68,000 144,000 360,000 112,000 99,000 37,000 24,000 44,000 77,000 32,000 310,000 7,000 320,000 44,000 $961,000 $961,000 Additional Information: 1. The $144,000 balance in the land account consists of $112,000 for the cost of land where the plant and office buildings are located. The remaining $32,000 represents the cost of land being held for speculation 2. The $68,000 balance in the investment in equity securities account represents an investment in the common stock of another corporation. Valley intends to sell one-half of the stock within the next year. 3. The notes payable account consists of a $124.000 note due in six months and a $186.000 note due in three annual installments of $62,000 each, with the first payment due in August of 2022 VALLEY PUMP CORPORATION Balance Sheet At December 31, 2021 Assets Current assets Total current assets 0 Investments 0 Total investments Property, plant, and equipment 0 Soved Total investments Property, plant, and equipment 0 0 Net property, plant, and equipment Intangible assets 0 Total assets $ Liabilities and Shareholders' Equity Current liabilities Total current liabilities 0 Long-term liabilities SR