A list of the balance sheet accounts and their balances for Maxwell Company at 12/31/22 are presented below, except for Retained Earnings, which must be computed. Accounts payable 164,250 Accounts receivable 202,000 Accumulated depreciation--building 94,570 Accumulated depreciation--machinery 102,200 Additional paid-in capital 200,000 Allowance for doubtful accounts 11,005. Bonds payable (long term) 196,250 Building 574,000 Cash 51,000 Common stock, $1 par value 175,000 Discount on bonds payable 9,000 Income taxes payable 34,426 Inventory 83,930 Land Long-term lease obligations Machinery 157,500 168,000 514,500 Marketable securities 38,350 Mortgage payable (long-term) 320,000 Notes payable 95,000 Patents (net of amortization) 38,500 Prepaid expenses 30,772 Cash includes a $8,000 bank overdraft and restricted funds of $32,000 (bond sinking fund). Inventories are valued at lower of cost or market using LIFO. Marketable securities consist of trading securities of $18,350 (current) and available-for-sale securities of $20,000 (non-current), both at fair value. Land includes an abandoned lot that cost $27,500, which is no longer used in operations. Common stock authorized was 280,000 shares. Assume that notes are short-term unless otherwise stated. Prepare a classified balance sheet in good form