The following is the ending balances of accounts at December 31, 2016, for the Valley Pump Corporation.

Account Title	Debits		Credits
Cash	36,000
Accounts receivable	78,000
Inventories	103,000
Interest payable			21,000
Marketable securities	66,000
Land	142,000
Buildings	355,000
Accumulated depreciationbuildings			111,000
Equipment	97,000
Accumulated depreciationequipment			36,000
Copyright (net of amortization)	23,000
Prepaid expenses	43,000
Accounts payable			76,000
Deferred revenues			31,000
Notes payable			305,000
Allowance for uncollectible accounts			6,000
Common stock			310,000
Retained earnings			47,000
Totals	943,000		943,000

Additional information:

1.	The $142,000 balance in the land account consists of $111,000 for the cost of land where the plant and office buildings are located. The remaining $31,000 represents the cost of land being held for speculation.
2.	The $66,000 in the marketable securities account represents an investment in the common stock of another corporation. Valley intends to sell one-half of the stock within the next year.
3.	The notes payable account consists of a $122,000 note due in six months and a $183,000 note due in three annual installments of $61,000 each, with the first payment due in August of 2017.

Required:

Prepare a classified balance sheet for the Valley Pump Corporation at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)