The following is a December 31, 2021, post-closing trial balance for Almway Corporation. Account Title Cash Investment in equity securities Debits Credits $ 53,000 118,000 Accounts receivable Inventory 64,000 204,000 Prepaid insurance (for the next 9 months) 8,000 Land 98,000 Buildings 424,000 Accumulated depreciation-buildings $ 104,000 Equipment 114,000 Accumulated depreciation-equipment 64,000 Patent (net) 14,000 Notes payable Accounts payable Interest payable Bonds Payable Common stock Retained earnings Totals 83,000 142,000 24,000 244,000 312,000 124,000 $1,097,000 $1,097,000