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

Account Title		Debits			Credits
Cash	$	52,000
Accounts receivable		46,000
Inventories		87,000
Prepaid rent for the next 8 months		28,000
Marketable securities (short term)		22,000
Machinery		205,000
Accumulated depreciationmachinery				$	23,000
Patent (net of amortization)		91,000
Accounts payable					14,000
Wages payable					10,000
Taxes payable					44,000
Bonds payable (due in 10 years)					260,000
Common stock					150,000
Retained earnings					30,000
Totals	$	531,000		$	531,000

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