The following is a December 31, 2024, post-closing trial balance for the Jackson Corporation.

Account Title	Debits	Credits
Cash	$ 54,000
Accounts receivable	48,000
Inventory	89,000
Prepaid rent (for the next 8 months)	30,000
Investment in equity securities (short term)	24,000
Machinery	215,000
Accumulated depreciation		$ 25,000
Patent (net)	93,000
Accounts payable		15,000
Salaries payable		11,000
Income taxes payable		46,000
Bonds payable (due in 10 years)		210,000
Common stock		170,000
Retained earnings		76,000
Totals	$ 553,000	$ 553,000

Required:

Prepare a classified balance sheet for Jackson Corporation at December 31, 2024, by properly classifying each of the accounts.

Note: Amounts to be deducted should be indicated by a minus sign.