Arrange the following items in proper balance sheet presentation: Accumulated amortization Retained earnings Cash Bonds payable Accounts receivable Plant and equipment (original cost) Accounts payable Allowance for bad debts Common stocks, 100 000 shares outstanding Inventory Preferred stocks, 1 000 shares Marketable secrities Investments Notes payable $ 300 000 96 000 10 000 136 000 48 000 680 000 35 000 6 000 188 000 66 000 50 000 20 000 20 000 33 000