The following is a December 31, 2021, post-closing trial balance for Almway Corporation. Account Title Debits Credits Cash $ 45,000 Investment in equity securities 110,000 Accounts receivable 60,000 Inventory 200,000 Prepaid insurance (for the next 9 months) 9,000 Land 90,000 Buildings 420,000 Equipment Accumulated depreciation-buildings Accumulated depreciation-equipment Patent (net) Accounts payable Notes payable Interest payable Bonds Payable Common stock Retained earnings Totals $ 100,000 110,000 60,000 10,000 75,000 130,000 20,000 240,000 300,000 129,000 $1,054,000 $1,054,000 Additional Information: 1. The Investment in equity securities account includes an Investment in common stock of another corporation of $30,000 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 $25,000 that the company has not used and is currently listed for sale. 3. The cash account includes $15,000 restricted in a fund to pay bonds payable that mature in 2024 and $23,000 restricted in a three- month Treasury bill 4. The notes payable account consists of the following a. a $30,000 note due in six months b. a $50,000 note due in six years. c. a $50,000 note due in five annual installments of $10,000 each, with the next installment due February 15, 2022. 5. The $60,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $8,000. 6. The common stock account represents 100,000 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, 2021. (Amounts to be deducted should be Indicated by a minus sign.) Current assets: Cash and cash equivalents Prepaid insurance Accounts receivable Net accounts receivable Total current assets Investments: Total investments Property, plant, and equipment: At December 31, 2021 Assets Net property, plant, and equipment Intangible assets: 0 Total assets $ 0 Liabilities and Shareholders' Equity Current liabilities Total current liabilities Long-term liabilities Total long-term liabilities Total liabilities 0