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The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2021, the end of its fiscal year: cash. $30,000; accounts receivable, $25,000; inventory. $39.000, equipment (net). $94,000; accounts payable, $28.000; salaries payable, $12.000; interest payable, $8,000, notes payable (due in 18 months). $44,000: common stock. $78,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $155,000. (Amounts to be deducted should be indicated by a minus sign.) K AND J NURSERY, INC. Balance Sheet At December 31, 2021 Assets Current assets 0 Total current assets Property, plant, and equipment 0 $ 0 Net property, plant, and equipment Total assets Liabilities and Shareholders' Equity Current liabilities Total current assets Property, plant, and equipment 0 0 Net property, plant, and equipment Total assets Liabilities and Shareholders' Equity Current liabilities $ 0 0 Total current liabilities Long-term liabilities 0 Total liabilities Shareholders' equity 0 Total shareholders' equity Total liabilities and shareholders' equity $ 0