The following is a December 31, 2018, post-closing trial balance for the Jackson Corporation.

Account Title		Debits			Credits
Cash	$	51,000
Accounts receivable		45,000
Inventories		86,000
Prepaid rent for the next 8 months		27,000
Marketable securities (short term)		21,000
Machinery		200,000
Accumulated depreciationmachinery				$	22,000
Patent (net of amortization)		90,000
Accounts payable					13,500
Wages payable					9,500
Taxes payable					43,000
Bonds payable (due in 10 years)					250,000
Common stock					140,000
Retained earnings					42,000
Totals	$	520,000		$	520,000

Required: Prepare a classified balance sheet for Jackson Corporation at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.)