The following is a December 31, 2013, post-closing trial balance for the Jackson Corporation.

Account Title	Debits			Credits
Cash		48,000
Accounts receivable		42,000
Inventories		83,000
Prepaid rent		24,000
Marketable securities (short term)		18,000
Machinery		185,000
Accumulated depreciationmachinery					19,000
Patent (net of amortization)		87,000
Accounts payable					12,000
Wages payable					8,000
Taxes payable					40,000
Bonds payable (due in 10 years)					220,000
Common stock					110,000
Retained earnings					78,000
Totals		487,000			487,000

Required:

Prepare a classified balance sheet for Jackson Corporation at December 31, 2013.