Sooner Company reported the following ending balances of accounts at December 31, 2021: Additional Information: 1. The $146,000 balance in the land account consists of $113,000 for the cost of land where the plant and office buildings are located. The remaining $33,000 represents the cost of land being held as an investment. 2. The $70,000 balance in the investment in equity securities account represents an investment in the common stock of another corporation. Sooner intends to sell one-half of the stock within the next year. 3. The notes payable account consists of a $126,000 note due in six months and a $189,000 note due in three annual installments of $63,000 each, with the first payment due in August of 2022 . Required: Prepare a classified balance sheet for Sooner Company at December 31, 2021. Use the additional information to help determine appropriate classifications and account balances. (Amounts to be deducted should be indicated by a minus sign.)