The fog are the entices accounts December 1, 2071, for the Puma Corpo 5 ... in quity courte Copyright th Accounts payable Den 12 months Note payah Alle for Cestock Ruta derning Totale 22.000 . 310,000 103.000 26.000 6.000 79,000 36.000 120,000 9.000 340.000 000 5997,000 5997.000 Additional Information 1. The $148,000 balance in the land account consists of $114,000 for the cost of land where the plant and office buildings are located The remaining $34,000 represents the cost of land being held for speculation, 2. The $72,000 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, - The notes payable account consists of a $128,000 note due in six months and a $192,000 note due in three annual installments of $64,000 each with the first payment due in August of 2022 quired: are a classified balance sheet for the Valley Pump Corporation at December 31, 2021. Use the additional information to help mine appropriate classifications and account balances (Amounts to be deducted should be indicated by a minus sign.) Assets Current assets Total current assets nvestments: Total investments perty, plant, and equipment: Net property, plant, and equipment Intangible assets: Total assets Llabilities and Shareholders' Equity Current liabilities: Total current liabilities ong-term liabilities: Total liabilities reholders' equity: Total shareholders' equity Total liabilities and shareholders' equity