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, $59 par, 1,000 shares outstanding Marketable securities Investments Notes payable Capital paid in excess of par (common stock) $ 322,000 82,000 19,000 185,000 54,000 717,000 40,000 10,000 100,000 75,000 59,000 29,000 26,000 34,000 88,000 Assets Balance Sheet Liabilities and Stockholders' Equity Current Liabilities: Current Assets: Total current liabilities Long-term liabilities Net accounts receivable Total current assets Other Assets Total liabilities Stockholders' Equity: Fixed assets: Net plant and equipment Total assets Total stockholders' equity Total liabilities and stockholders' equity