Jaez Corporation is in the process of going through a reorganization. As of December 31, 2020, the company's accountant has determined the following information although the company is still several months away from emerging from the bankruptcy proceeding. Book Value Fair Value Assets Cash Inventory Land Buildings Equipment $ 37,000 59,000 182,000 234,000 168,000 $ 37,000 61,000 244,000 274,000 171,000 Allowed Claims Expected Settlement $ $ 137,000 44,000 36,000 114,000 184,000 34,000 18,000 32,000 114,000 94,000 Liabilities as of the date of the order for relief Accounts payable Accrued expenses Income taxes payable Note payable (due 2023, secured by land) Note payable (due 2025) Liabilities since the date of the order for relief Accounts payable Note payable (due 2022) Stockholders' equity Common stock Deficit 74,000 124,000 $ 214,000 (247,000) Prepare the balance sheet for Jaez Corporation. (Negative amounts should be indicated by a minus sign.) Current assets: Land, buildings, and equipment: Total assets Liabilities not subject to compromise Current liabilities: Long-term liabilities: Liabilities subject to compromise Total liabilities Stockholders' equity Total liabilities and shareholders' (deficit)