The following is a December 31, 2016, post-closing trial balance for the Jackson Corporation. Account Title Debits Credits Cash 52,000 Accounts receivable 46,000 Inventories 87,000 Prepaid rent 28,000 Marketable securities (short term) 22,000 Machinery 205,000 Accumulated depreciationmachinery 23,000 Patent (net of amortization) 91,000 Accounts payable 14,000 Wages payable 10,000 Taxes payable 44,000 Bonds payable (due in 10 years) 260,000 Common stock 150,000 Retained earnings 30,000 Totals 531,000 531,000 Required: Prepare a classified balance sheet for Jackson Corporation at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)