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

Account Title		Debits			Credits
Cash	$	53,000
Accounts receivable		47,000
Inventory		88,000
Prepaid rent (for the next 8 months)		29,000
Investment in equity securities (short term)		23,000
Machinery		210,000
Accumulated depreciation				$	24,000
Patent (net)		92,000
Accounts payable					14,500
Salaries payable					10,500
Income taxes payable					45,000
Bonds payable (due in 10 years)					200,000
Common stock					160,000
Retained earnings					88,000
Totals	$	542,000		$	542,000

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.)