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 Retained earnings Totals 180,000 54,000 $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.)