The following is a December 31, 2018, post-closing trial balance for Almway Corporation.

Account Title	Debits					Credits
Cash		$	51,000
Investments			116,000
Accounts receivable			63,000
Inventories			203,000
Prepaid insurance (for the next 9 months)			9,000
Land			96,000
Buildings			423,000
Accumulated depreciationbuildings					$	103,000
Equipment			113,000
Accumulated depreciationequipment						63,000
Patents (net of amortization)			13,000
Accounts payable						81,000
Notes payable						139,000
Interest payable						23,000
Bonds Payable						243,000
Common stock						309,000
Retained earnings						126,000
Totals		$	1,087,000		$	1,087,000

Additional information:

The investment account includes an investment in common stock of another corporation of $33,000 which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year.

The land account includes land which cost $28,000 that the company has not used and is currently listed for sale.

The cash account includes $18,000 restricted in a fund to pay bonds payable that mature in 2021 and $26,000 set aside in a three-month Treasury bill.

The notes payable account consists of the following:

a $33,000 note due in six months.

a $53,000 note due in six years.

a $53,000 note due in five annual installments of $10,600 each, with the next installment due February 15, 2019.

The $63,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $7,000.

The common stock account represents 103,000 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, 2018. (Amounts to be deducted should be indicated by a minus sign.)