The following is a December 31, 2024, post-closing trial balance for Almway Corporation.

Account Title Debits Credits Cash $ 51,000 Investment in equity securities 116,000 Accounts receivable 63,000 Inventory 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 Patent (net) 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 in equity securities 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 2027 and $26,000 restricted 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, 2025. 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, 2024.