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

Account Title		Debits			Credits
Cash	$	46,000
Accounts receivable		40,000
Inventories		81,000
Prepaid rent for the next 8 months		22,000
Marketable securities (short term)		16,000
Machinery		175,000
Accumulated depreciationmachinery				$	17,000
Patent (net of amortization)		85,000
Accounts payable					11,000
Wages payable					7,000
Taxes payable					38,000
Bonds payable (due in 10 years)					200,000
Common stock					160,000
Retained earnings					32,000
Totals	$	465,000		$	465,000

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