Arrange the following items in proper balance sheet presentation:

Note: Amounts to be deducted should be indicated with parentheses or a minus sign.

Accumulated depreciation$ 334,000Retained earnings50,000Cash19,000Bonds payable230,000Accounts receivable57,000Plant and equipmentoriginal cost750,000Accounts payable40,000Allowance for bad debts12,000Common stock, $1 par, 100,000 shares outstanding100,000Inventory73,000Preferred stock, $55 par, 1,000 shares outstanding55,000Marketable securities24,000Investments23,000Notes payable36,000Capital paid in excess of par (common stock)89,000