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

Account Title		Debits			Credits
Cash	$	43,000
Accounts receivable		37,000
Inventories		78,000
Prepaid rent for the next 8 months		19,000
Marketable securities (short term)		13,000
Machinery		160,000
Accumulated depreciationmachinery				$	14,000
Patent (net of amortization)		82,000
Accounts payable					9,500
Wages payable					5,500
Taxes payable					35,000
Bonds payable (due in 10 years)					170,000
Common stock					130,000
Retained earnings					68,000
Totals	$	432,000		$	432,000

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