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

account title	Debts					Credits
Money		ps	71,000
Investment in variable income securities			136,000
accounts receivable			73,000
Inventory			213,000
Prepaid insurance (for the next 9 months)			6,000
Tierra			116,000
Buildings			433,000
Accumulated Depreciation—Buildings					ps	113,000
Equipment			123,000
Accumulated Depreciation—Equipment						73,000
Patent (net)			23,000
Accounts payable						101,000
Pay						169,000
interest to pay						33,000
Obligations with the public						253,000
Common actions						339,000
Retained earnings						113,000
Totals		ps	1,194,000		ps	1,194,000

Additional Information:

1. The equity investment account includes a $43,000 investment in the common stock of another corporation that management intends to hold for at least three years. The balance of these investments is intended to be sold in the next year.
2. The land account includes land costing $38,000 that has not been used by the business and is currently for sale.
3. The cash account includes $28,000 restricted in a fund to pay bonds due 2024 and $36,000 restricted in a three-month Treasury bill.
4. The notes payable account is made up of the following:

1. a $43,000 promissory note due in six months.
2. a $63,000 promissory note maturing in six years.
3. a $63,000 note due in five annual installments of $12,600 each, with the next installment due February 15, 2022.

5. The balance of $73,000 in accounts receivable is net of an allowance for bad debts of $7,000.
6. The common shares account represents 113,000 issued and outstanding common shares of no par value. The corporation has 500,000 authorized shares.

Required:
Prepare a classified balance sheet for Almway Corporation as of December 31, 2021. (Amounts to be deducted must be indicated with a minus sign.)