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. \begin{tabular}{|l|r|} \hline Accounts payable & 164,250 \\ \hline Accounts receivable & 202,000 \\ \hline Accumulated depreciation--building & 94,570 \\ \hline Accumulated depreciation--machinery & 102,200 \\ \hline Additional paid-in capital & 200,000 \\ \hline Allowance for doubtful accounts & 11,005 \\ \hline Bonds payable (long term) & 196,250 \\ \hline Building & 574,000 \\ \hline Cash & 51,000 \\ \hline Common stock, \$1 par value & 175,000 \\ \hline Discount on bonds payable & 9,000 \\ \hline Income taxes payable & 34,426 \\ \hline Inventory & 83,930 \\ \hline Land & 157,500 \\ \hline Long-term lease obligations & 168,000 \\ \hline Machinery & 514,500 \\ \hline Marketable securities & 38,350 \\ \hline Mortgage payable (long-term) & 320,000 \\ \hline Notes payable & 95,000 \\ \hline Patents (net of amortization) & 38,500 \\ \hline Prepaid expenses & 30,772 \\ \hline \end{tabular} 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