Arrange the following items in proper balance sheet presentation: (Amounts to be deducted should be indicated with parentheses or a minus sign.)

Accumulated depreciation	$	309,000
Retained earnings		89,000
Cash		10,000
Bonds payable		158,000
Accounts receivable		56,000
Plant and equipmentoriginal cost		697,000
Accounts payable		43,000
Allowance for bad debts		6,000
Common stock, $1 par, 100,000 shares outstanding		100,000
Inventory		73,000
Preferred stock, $57 par, 1,000 shares outstanding		57,000
Marketable securities		24,000
Investments		29,000
Notes payable		38,000
Capital paid in excess of par (common stock)		89,000