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

Accumulated depreciation	$	334,000
Retained earnings		50,000
Cash		19,000
Bonds payable		230,000
Accounts receivable		57,000
Plant and equipmentoriginal cost		750,000
Accounts payable		40,000
Allowance for bad debts		12,000
Common stock, $1 par, 100,000 shares outstanding		100,000
Inventory		73,000
Preferred stock, $55 par, 1,000 shares outstanding		55,000
Marketable securities		24,000
Investments		23,000
Notes payable		36,000
Capital paid in excess of par (common stock)		89,000

Balance Sheet Assets Liabilities and Stockholders' Equity Current Assets: Current Liabilities: Total current liabilities $ 0 Long-term liabilities Net accounts receivable $ 0 Total current assets $ 0 Total liabilities 0 Other Assets: Stockholders' Equity: Fixed assets: $ Net plant and equipment Total assets 0 Total stockholders' equity 0 Total liabilities and stockholders' equity olo