Arrange the following items in proper balance sheet presentation: (Amounts to be deducted should be indicated with parentheses 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, $50 par, 1,000 shares outstanding Marketable securities $ 324,000 62,000 12,000 185,000 54,000 720,000 41,000 9,000 100,000 69,000 50,000 23,000 29,000 40,000 96,000 Notes payable Capital paid in excess of par (common stock) Balance Sheet Assets Liabilities and Stockholders' Equity Current Assets Current Liabilities Total current liabilities Accounts receivable Long-term liabilities Less: Allowance for bad debts Net accounts receivable Total current assets 01 Total liabilities Other Assets Stockholders' Equity: Fixed assets Net plant and equipment Total assets 0 Total stockholders' equity 0 Total liabilities and stockholders' equityS