The following is a December 31,2021 , post-closing trial balance for Almway Corporation 1. The investment in equity securities account includes an investment in common stock of another corporation of $45,000 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 $40,000 that the company has not used and is currently listed for sale. 3. The cash account includes $30,000 restricted in a fund to pay bonds payable that mature in 2024 and $38,000 restricted in a three-month Treasury bill. 4. The notes payable account consists of the following: a. a $45,000 note due in six months. b. a $65,000 note due in six years. c. a $65,000 note due in five annual installments of $13,000 each, with the next installment due February 15, 2022. 5. The $75,000 balance in accounts receivable is net of an allowance for uncollectible accounts of $5,000. 6. The common stock account represents 115,000 shares of no par value common stock issued and outstanding. The corporation has 400,000 shares authorized