aez Corporation is in the process of going through a reorganization. As of December 31, 2020, the companys accountant has determined the following information although the company is still several months away from emerging from the bankruptcy proceeding.

	Book Value			Fair Value
Assets
Cash	$	24,000		$	24,000
Inventory		46,000			48,000
Land		143,000			211,000
Buildings		221,000			261,000
Equipment		155,000			158,000

	Allowed Claims			Expected Settlement
Liabilities as of the date of the order for relief
Accounts payable	$	124,000		$	21,000
Accrued expenses		31,000			5,000
Income taxes payable		23,000			19,000
Note payable (due 2023, secured by land)		101,000			101,000
Note payable (due 2025)		171,000			81,000
Liabilities since the date of the order for relief
Accounts payable	$	61,000
Note payable (due 2022)		111,000
Stockholders' equity
Common stock	$	201,000
Deficit		(234,000	)

Prepare the balance sheet for Jaez Corporation. (Negative amounts should be indicated by a minus sign.)

Need some help - This is what I did so far, but half is wrong.