The folowing dre the ending balances of accounts at December 31,2021 , for the Valley Pump Corporathin Adaiponat information: 1. The 5144,000 balance in the land account consists of $12,000 fon the cost of and where the plont and office buld dngs acelocated The remaining $32000 tepresents the cost of land being beia for speculation 2. The 568000 baiance in ile investment in eqquiy securties abcount represents an imvestment in the common atock of another corperation Voliey intents in seil one haif of the stock wetin the nuxt year 3. The notes payatile account consisit of at $124000 note due in six months and a $186,000 note due in three ansua instaliments of 502000 eacti with the frist payment due in Aupust of 2022. Pequired: Prepase a classied tadance sheet for the Valey Pump Coppocabon at December 31, 2022 . Use the addabnal informatian to help aeterimhe appropriate cesssifications and accouns bulance . (Amounts to be deducted ahould be indicated by n minus sign.) external_browser =08da unchUri=https:253A\%252F\%6252Fims.mhe VALLEY PUVP CORPOFATION awtnhtin sheet At December 31, 2os