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

Account Title Debits Credits Cash 77,000 Investments 142,000 Accounts receivable 76,000 Inventories 216,000 Prepaid insurance 6,000 Land 122,000 Buildings 436,000 Accumulated depreciationbuildings 116,000 Equipment 126,000 Accumulated depreciationequipment 76,000 Patents (net of amortization) 26,000 Accounts payable 107,000 Notes payable 178,000 Interest payable 36,000 Bonds payable 256,000 Common stock 348,000 Retained earnings 110,000 Totals 1,227,000 1,227,000

Account Title	Debits			Credits
Cash		77,000
Investments		142,000
Accounts receivable		76,000
Inventories		216,000
Prepaid insurance		6,000
Land		122,000
Buildings		436,000

Accumulated depreciationbuildings					116,000
Equipment		126,000
Accumulated depreciationequipment					76,000
Patents (net of amortization)		26,000
Accounts payable					107,000
Notes payable					178,000
Interest payable					36,000
Bonds payable					256,000
Common stock					348,000
Retained earnings					110,000

Additional information: 1. The investment account includes an investment in common stock of another corporation of $46,000 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 $41,000 that the company has not used and is currently listed for sale.

3. The cash account includes $31,000 set aside in a fund to pay bonds payable that mature in 2016 and $39,000 set aside in a three-month Treasury bill.

4. The notes payable account consists of the following: a. a $46,000 note due in six months. b. a $66,000 note due in six years. c. a $66,000 note due in 5 annual installments of $13,200 each, with the next installment due February 15, 2014.

5. The $76,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $6,000.

6. The common stock account represents 116,000 shares of no par value common stock issued and outstanding. The corporation has 300,000 shares authorized.

Required:

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