The short$-$term investments account includes $$24,000$ in U$.$S$.$ treasury bills purchased in May. The bills mature in July, $2024.$

The accounts receivable account consists of the following:

a$.$ Amounts owed by customers $ $230,000$

b$.$ Allowance for uncollectible accounts$$trade customers $(10,000)$

c$.$ Nontrade notes receivable $($due in three years$)71,000$

d$.$ Interest receivable on notes $($due in four months$)1,000$

Total $ $292,000$

The notes payable account consists of two notes of $$56,000$ each. One note is due on September $30,2024,$ and the other is due on November $30,2025.$

The mortgage payable is a loan payable to the bank in semiannual installments of $$5,200$ each plus interest. The next payment is due on October $31,2024.$ Interest has been properly accrued and is included in accrued expenses.

Seven hundred thousand shares of no par common stock are authorized, of which $320,000$ shares have been issued and are outstanding.

The land account includes $$56,000$ representing the cost of the land on which the company's office building resides. The remaining $$31,000$ is the cost of land that the company is holding for investment purposes.