The following is a December 31, 2016, post-closing trial balance for Culver City Lighting, Inc.

Account Title	Debits	Credits
Cash	59,000
Accounts receivable	43,000
Inventories	49,000
Prepaid insurance	19,000
Equipment	110,000
Accumulated depreciationequipment		38,000
Patent, net	44,000
Accounts payable		14,000
Interest payable		4,000
Note payable (due in 10, equal annual installments)		140,000
Common stock		74,000
Retained earnings		54,000
Totals	324,000	324,000

Prepare a classified balance sheet for Culver City Lighting, Inc. (Amounts to be deducted should be indicated by a minus sign.)