The following is a December 31, 2013, post-closing trial balance for Almway Corporation.

Account Title	Debits			Credits
Cash		51,000
Investments		116,000
Accounts receivable		63,000
Inventories		203,000
Prepaid insurance		9,000
Land		96,000
Buildings		423,000
Accumulated depreciationbuildings					103,000
Equipment		113,000
Accumulated depreciationequipment					63,000
Patents (net of amortization)		13,000
Accounts payable					81,000
Notes payable					139,000
Interest payable					23,000
Bonds payable					243,000
Common stock					309,000
Retained earnings					126,000
Totals		1,087,000			1,087,000

Additional information:

1.	The investment account includes an investment in common stock of another corporation of $33,000 which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year.
2.	The land account includes land which cost $28,000 that the company has not used and is currently listed for sale.
3.	The cash account includes $18,000 set aside in a fund to pay bonds payable that mature in 2016 and $26,000 set aside in a three-month Treasury bill.
4.	The notes payable account consists of the following:

	a.	a $33,000 note due in six months.
	b.	a $53,000 note due in six years.
	c.	a $53,000 note due in 5 annual installments of $10,600 each, with the next installment due February 15, 2014.

5.	The $63,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $7,000.
6.	The common stock account represents 103,000 shares of no par value common stock issued and outstanding. The corporation has 500,000 shares authorized.

Required:

Prepare a classified balance sheet for the Almway Corporation at December 31, 2013.

The following is a December 31, 2013, post-closing trial balance for Almway Corporation.

Account Title	Debits			Credits
Cash		51,000
Investments		116,000
Accounts receivable		63,000
Inventories		203,000
Prepaid insurance		9,000
Land		96,000
Buildings		423,000
Accumulated depreciationbuildings					103,000
Equipment		113,000
Accumulated depreciationequipment					63,000
Patents (net of amortization)		13,000
Accounts payable					81,000
Notes payable					139,000
Interest payable					23,000
Bonds payable					243,000
Common stock					309,000
Retained earnings					126,000
Totals		1,087,000			1,087,000

Additional information:

1.	The investment account includes an investment in common stock of another corporation of $33,000 which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year.
2.	The land account includes land which cost $28,000 that the company has not used and is currently listed for sale.
3.	The cash account includes $18,000 set aside in a fund to pay bonds payable that mature in 2016 and $26,000 set aside in a three-month Treasury bill.
4.	The notes payable account consists of the following:

	a.	a $33,000 note due in six months.
	b.	a $53,000 note due in six years.
	c.	a $53,000 note due in 5 annual installments of $10,600 each, with the next installment due February 15, 2014.

5.	The $63,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $7,000.
6.	The common stock account represents 103,000 shares of no par value common stock issued and outstanding. The corporation has 500,000 shares authorized.

Required:

Prepare a classified balance sheet for the Almway Corporation at December 31, 2013.