The following is a December 31, 2018, 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 (for the next 9 months)			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 2021 and $37,000 set aside in a three-month Treasury bill.
4. The notes payable account consists of the following:

1. a $44,000 note due in six months.
2. a $64,000 note due in six years.
3. a $64,000 note due in five annual installments of $12,800 each, with the next installment due February 15, 2019.

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, 2018. (Amounts to be deducted should be indicated by a minus sign.)