The following are the ending balances of accounts at December 31,2021 , for the Valley Pump Corporation. Additional Information: 1. The $126,000 balance in the land account consists of $103,000 for the cost of land where the plant and office buildings are located. The remaining $23,000 represents the cost of land being held for speculation. 2. The $50.000 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 $106,000 note due in six months and a $159,000 note due in three annual installments of $53,000 each, with the first payment due in August of 2022 . Required: Prenare a classifiod halanen khast fon tha Wollaw bunat of 2021. Use the additional information to help ted should be indicated by a minus sign.)