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 $ 34,000 Inventory 56,000 $ 34,000 58,000 Land 173,000 221,000 Buildings 231,000 271,000 Equipment 165,000 168,000 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 Allowed Claims Expected Settlement $ 134,000 $ 31,000 41,000 15,000 33,000 29,000 111,000 111,000 181,000 91,000 $ 71,000 121,000 $ 211,000 (244,000) Prepare the balance sheet for Jaez Corporation. (Negative amounts should be indicated by a minus sign.)