The following balance sheet was prepared by the bookkeeper for Kraus Company as of December 31, 2017 Kraus Company Balance Sheet as of December 31, 2017 Cash Accounts receivable (net) Inventory Investments Equipment (net) Patents $94,600 Accounts payable$83,790 54,290 Bonds payable 100,000 63,580 Stockholders' equity 241,050 75,110 107,210 30,050 $424,840 $424,840 The following additional information is provided 1. Cash includes the cash surrender value of a life insurance policy $8,360, and a bank overdraft of $2,640 has been deducted 2. The net accounts receivable balance includes: (a) accounts receivable-debit balances $61,860; (b) accounts receivable-credit balances $3,610; (c) allowance for doubtful accounts $3,960 3. Inventory does not include goods costing $3,110 shipped out on consignment. Receivables of $3,110 were recorded on these goods. 4. Investments include investments in common stock, trading $18,050 and available-for-sale $49,010, and franchises $8,050 5. Equipment costing $4,760 with accumulated depreciation $3,760 is no longer used and is held for sale. Accumulated depreciation on the other equipment is $38,880 Prepare a balance sheet in good form. (List Assets in order of liquidity