Mange the following items in proper balance sheet presentation: Accumulated depreciation .................................................... $3 00,000 Retained earnings .................................................................. 103,000 Cash ....................................................................................... 14,000 Bonds payable ....................................................................... 130,000 Accounts receivable .............................................................. 54,000 Plant and equipmentoriginal cost T?5,000 Accounts payable .................................................................. 35,000 Mowance for bad debts ....................................................... '3 000 Common stock, $1 par, 100,000 shares outstanding............ 100,000 Inventory. .............................................................................. 30,000 Preferred stock, $59 par, 1,000 shares outstanding .............. 59,000 Marketable securities ............................................................ 24,000 Investments ........................................................................... 20,000 Notes payable ........................................................................ 34,000 Capital paid in excess of par [common stock)................ 08,000