The following are the ending balances of accounts at December 31,2021 , for the Valiey Pump Comporabion. Additionat Information: 1. The $150,000 balance in the land account consists of $115,000 for the cost of land where the plant and office buildings are located. The remaining $35,000 represents the cost of land being held for speculation. 2. The $74,000 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 $130,000 note due in six months and a $195,000 note due in three annual instaliments of $65,000 each, with the first payment due in August of 2022 . Prepare a classified balance sheet for the Valley Pump Corporation at December 39,2021 . Use the additional Required: information to help determine appropriate classifications and account balances. (Amounts to be deducted should be indicated by a minus sign.)