The following is a December 31, 2014 post-closing trial balance for Almway Corporation.

Account Title	Debits					Credits
Cash		$	49,000
Investment in equity securities			114,000
Accounts receivable			62,000
Inventory			202,000
Prepaid insurance (for the next 9 months)			5,000
Land			94,000
Buildings			422,000
Accumulated depreciationbuildings					$	102,000
Equipment			112,000
Accumulated depreciationequipment						62,000
Patent (net)			12,000
Accounts payable						79,000
Notes payable						136,000
Interest payable						22,000
Bonds Payable						242,000
Common stock						306,000
Retained earnings						123,000
Totals		$	1,072,000		$	1,072,000

Additional information:

1. The investment in equity securities account includes an investment in common stock of another corporation of $32,000 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 $27,000 that the company has not used and is currently listed for sale.
3. The cash account includes $17,000 restricted in a fund to pay bonds payable that mature in 2024 and $25,000 restricted in a three-month Treasury bill.
4. The notes payable account consists of the following:

1. a $32,000 note due in six months.
2. a $52,000 note due in six years.
3. a $52,000 note due in five annual installments of $10,400 each, with the next installment due February 15, 2015.

5. The $62,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $10,000.
6. The common stock account represents 102,000 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, 2014. (Amounts to be deducted should be indicated by a minus sign.)