Arrange the following items in proper balance sheet presentation: (Be sure to list the assets in order of their liquidity.)

Accounts receivable	$119,000
Accounts payable	159,000
Accumulated amortization	169,000
Allowance for bad debts	2,000
Bonds payable	90,000
Cash	131,000
Common stock	100,000
Land	44,000
Marketable securities	18,000
Plant and Equipment	300,000
Retained Earnings	84,000
Salaries payable	1,000
Supplies	3,000
Unearned service revenue	10,000