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

Account Title		Debits			Credits
Cash	$	50,000
Accounts receivable		44,000
Inventories		85,000
Prepaid rent for the next 8 months		26,000
Marketable securities (short term)		20,000
Machinery		195,000
Accumulated depreciationmachinery				$	21,000
Patent (net of amortization)		89,000
Accounts payable					13,000
Wages payable					9,000
Taxes payable					42,000
Bonds payable (due in 10 years)					240,000
Common stock					130,000
Retained earnings					54,000
Totals	$	509,000		$	509,000

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