The investment in equity securities account includes an investment in common stock of another corporation of $$41,000$ which management intends to hold for at least three years. The balance of these investments is intended to be sold in the coming year.The land account includes land which cost $$36,000$ that the company has not used and is currently listed for sale.The cash account includes $$26,000$ restricted in a fund to pay bonds payable that mature in $2027$ and $$34,000$ restricted in a three$-$month Treasury bill.