The following is a December 31, 2016, post-closing trial balance for Almway Corporation.

Account Title	Debits			Credits
Cash		85,000
Investments		150,000
Accounts receivable		80,000
Inventories		220,000
Prepaid insurance		8,000
Land		130,000
Buildings		440,000
Accumulated depreciationbuildings					120,000
Equipment		130,000
Accumulated depreciationequipment					80,000
Patents (net of amortization)		30,000
Accounts payable					115,000
Notes payable					190,000
Interest payable					40,000
Bonds Payable					260,000
Common stock					360,000
Retained earnings					108,000
Totals		1,273,000			1,273,000

Additional information:

1.	The investment account includes an investment in common stock of another corporation of $50,000 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 $45,000 that the company has not used and is currently listed for sale.
3.	The cash account includes $35,000 restricted in a fund to pay bonds payable that mature in 2019 and $43,000 set aside in a three-month Treasury bill.
4.	The notes payable account consists of the following:

	a.	a $50,000 note due in six months.
	b.	a $70,000 note due in six years.
	c.	a $70,000 note due in five annual installments of $14,000 each, with the next installment due February 15, 2017.

5.	The $80,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $5,000.
6.	The common stock account represents 120,000 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, 2016. (Amounts to be deducted should be indicated by a minus sign.)