The following is a December 31, 2021, post-closing trial balance for Almway Corporation.

Account TitleDebitsCreditsCash$57,000Investment in equity securities122,000Accounts receivable66,000Inventory206,000Prepaid insurance (for the next 9 months)5,000Land102,000Buildings426,000Accumulated depreciationbuildings$106,000Equipment116,000Accumulated depreciationequipment66,000Patent (net)16,000Accounts payable87,000Notes payable148,000Interest payable26,000Bonds Payable246,000Common stock318,000Retained earnings119,000Totals$1,116,000$1,116,000

Additional information:

1. The investment in equity securities account includes an investment in common stock of another corporation of$36,000 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 $31,000 that the company has not used and is currently listed for sale.
3. The cash account includes $21,000 restricted in a fund to pay bonds payable that mature in 2024 and $29,000restricted in a three-month Treasury bill.
4. The notes payable account consists of the following:
5. a $36,000 note due in six months.
6. a $56,000 note due in six years.
7. a $56,000 note due in five annual installments of $11,200 each, with the next installment due February 15, 2022.
8. The $66,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $9,000.
9. The common stock account represents 106,000 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.)