Arrange the following items in proper balance sheet presentation: (Amounts to be deduc or a minus sign.) Accumulated depreciation Retained earnings Cash Bonds payable Accounts receivable Plant and equipment-original cost Accounts payable Allowance for bad debts Common stock, $1 par, 100,000 shares outstanding Inventory Preferred stock, $52 par, 1,000 shares outstanding Marketable securities Investments Notes payable Capital paid in excess of par (common stock) $ 347, eee 46,000 14,000 137,000 51,000 668,000 38,000 6 , 100,000 71,000 52,000 28,000 24,000 39,000 91,000 les