I need help adjusting the balance sheet

Problem II The following balance sheet was prepared by the bookkeeper for Kraus Company as of December 31, 2012. Kraus Company Balance Sheet as of December 31, 2012 Cash $85,000 Accounts payable Accounts 52,200 Long-term receivable (net) liabilities Inventory 57,000 Stockholders' equity Investments 76,300 Equipment (net) 106,000 Patents 32,000 $408,500 $90,000 100,000 218,500 $408,500 The following additional information is provided: Cash includes the cash surrender value of a life insurance policy $9,400, and a bank overdraft of $2,500 has been deducted. The net accounts receivable balance includes the following items: o Accounts receivabledebit balances $60,000; o Accounts receivablecredit balances $4,000; o Allowance for doubtful accounts $3,800. Inventory does not include goods costing $3,000 shipped out on consignment. Receivables of $3,000 were recorded on these goods. Investments include investments in common stock, trading $19,000 and available-for-sale $48,300, and franchises $9,000. Equipment costing $5,000 with accumulated depreciation $4,000 is no longer used and is held for sale. Accumulated depreciation on the other equipment is $40,000. Using the data given above, you are required to do the following: Prepare a balance sheet in good form (stockholders' equity details can be omitted)