Arrange the following items in proper balance sheet presentation:

Accumulateddepreciation....................................................$309,000

Retainedearnings..................................................................187,000

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

Bondspayable.......................................................................136,000

Accountsreceivable..............................................................54,000

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

Accountspayable..................................................................35,000

Allowance for baddebts.......................................................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

Marketablesecurities............................................................24,000

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

Notespayable........................................................................34,000

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