Classified Balance Sheet The Werthman Company collected the following information for the preparation of its December $31,$ classified balance sheet:

Accounts Receivable $$30,000$ Property Plant and Equipment $$215,000$

Cash $32,000$ Inventory $80,000$

Other Current Assets $40,000$ Other Long$-$Term Assets $55,000$

Accounts Payable $36,000$ Common stock $110,000$

Long$-$Term Liabilities $70,000$ Retained Earnings $?$

Other Current Liabilities $33,000$

Prepare a classified balance sheet for Werthman Company.