The following is a December 31, 2021, post-closing trial balance for the Jackson Corporation.

Account Title		Debits			Credits
Cash	$	60,000
Accounts receivable		54,000
Inventory		95,000
Prepaid rent (for the next 8 months)		36,000
Investment in equity securities (short term)		30,000
Machinery		245,000
Accumulated depreciation				$	31,000
Patent (net)		99,000
Accounts payable					18,000
Salaries payable					14,000
Income taxes payable					52,000
Bonds payable (due in 10 years)					270,000
Common stock					180,000
Retained earnings					54,000
Totals	$	619,000		$	619,000

Required: Prepare a classified balance sheet for Jackson Corporation at December 31, 2021, by properly classifying each of the accounts. (Amounts to be deducted should be indicated by a minus sign.)