Arrange the following items in proper balance sheet presentation:

Accumulated depreciation....................................................$309,000

Retained earnings..................................................................187,000

Cash.......................................................................................14,000

Bonds payable.......................................................................136,000

Accounts receivable..............................................................54,000

Plant and equipmentoriginal cost.....................................775,000

Accounts payable..................................................................35,000

Allowance for bad debts.......................................................9,000

Common stock, $1 par, 100,000 shares outstanding............100,000

Inventory...............................................................................70,000

Preferred stock, $59 par, 1,000 shares outstanding..............59,000

Marketable securities............................................................24,000

Investments...........................................................................20,000

Notes payable........................................................................34,000

Capital paid in excess of par (common stock).....................88,000