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:

1. 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.
2. The land account includes land which cost $34,000 that the company has not used and is currently listed for sale.
3. 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.
4. The notes payable account consists of the following: