The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2021, the end of its fiscal year: cash, $33,000; accounts receivable, $28,000; inventory, $42,000; equipment (net), $97,000; accounts payable, $31,000; salaries payable, $13,500; interest payable, $9,500; notes payable (due in 18 months), $47,000; common stock, $84,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $170,000. (Amounts to be deducted should be indicated by a minus sign.) Current assets Cash Accounts receivable Inventory Total current assets Property, plant, and equipment Equipment Accumulated depreciation K AND J NURSERY, INC. Balance Sheet At December 31, 2021 Assets 0 Net property, plant, and equipment 0 Total assets $ 0 Liabilities and Shareholders' Equity Current liabilities Accounts payable Salaries payable Interest payable Total current liabilities Long-term liabilities Notes payable Total liabilities Shareholders' equity Common stock Retained earnings Total shareholders' equity Total liabilities and shareholders' equity $ 0 0 00