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, $58 par, 1,000 shares outstanding Marketable securities Investments Notes payable 385,000 69,000 11,000 159,000 48,000 771,000 36,000 11,000 100,000 70,000 58,000 23,000 21,000 35,000 91,000 n excess of par (common stock) Balance Sheet Assets Liabilities and Stockholders' Equity Current Assets: Current Liabilities: Cash 11,000 Accounts receivable 48,000 Total current liabilities Long-term liabilities Net accounts receivable Total current assets Other Assets: 0 $ 59,000 Total liabilities Stockholders' Equity: Fixed assets: Net plant and equipment Total assets 0 Total stockholders' equity 59,000 Total liabilities and stockholders' equity