The following is a December 31, 2016, post-closing trial balance for Almway Corporation. Account Title Debits Credits Cash 73,000 Investments 138,000 Accounts receivable 74,000 Inventories 214,000 Prepaid insurance 5,000 Land 118,000 Buildings 434,000 Accumulated depreciationbuildings 114,000 Equipment 124,000 Accumulated depreciationequipment 74,000 Patents (net of amortization) 24,000 Accounts payable 103,000 Notes payable 172,000 Interest payable 34,000 Bonds Payable 254,000 Common stock 342,000 Retained earnings 111,000 Totals 1,204,000 1,204,000 Additional information: 1. The investment account includes an investment in common stock of another corporation of $44,000 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 $39,000 that the company has not used and is currently listed for sale. 3. The cash account includes $29,000 restricted in a fund to pay bonds payable that mature in 2019 and $37,000 set aside in a three-month Treasury bill. 4. The notes payable account consists of the following: a. a $44,000 note due in six months. b. a $64,000 note due in six years. c. a $64,000 note due in five annual installments of $12,800 each, with the next installment due February 15, 2017. 5. The $74,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $9,000. 6. The common stock account represents 114,000 shares of no par value common stock issued and outstanding. The corporation has 700,000 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.)