The following is a December 31, 2024, post-closing trial balance for Almway Corporation. Account Title Debits Credits Cash $ 63,000 Investment in equity securities 128,000 Accounts receivable 69,000 Inventory 209,000 Prepaid insurance (for the next 9 months) 7,000 Land 108,000 Buildings 429,000 Accumulated depreciationbuildings $ 109,000 Equipment 119,000 Accumulated depreciationequipment 69,000 Patent (net) 19,000 Accounts payable 94,000 Notes payable 157,000 Interest payable 29,000 Bonds Payable 249,000 Common stock 327,000 Retained earnings 117,000 Totals $ 1,151,000 $ 1,151,000 Additional information: The investment in equity securities account includes an investment in common stock of another corporation of $39,000 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 $34,000 that the company has not used and is currently listed for sale. The cash account includes $24,000 restricted in a fund to pay bonds payable that mature in 2027 and $32,000 restricted in a three-month Treasury bill. The notes payable account consists of the following: a $39,000 note due in six months. a $59,000 note due in six years. a $59,000 note due in five annual installments of $11,800 each, with the next installment due February 15, 2025. The $69,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $6,000. The common stock account represents 109,000 shares of no par value common stock issued and outstanding. The corporation has 300,000 shares authorized