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, $30,000; accounts receivable, $25,000; inventory, $39,000; equipment (net), $94,000; accounts payable, $28,000; salaries payable, $12,000; interest payable, $8,000; notes payable (due in 18 months), $44,000; common stock, $78,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $155,000. (Amounts to be deducted should be indicated by a minus sign.) K AND J NURSERY, INC. Balance Sheet At December 31, 2021 Current assets Total current assets Property, plant, and equipment Assets 0 Net property, plant, and equipment 0 Total assets $ 0 Liabilities and Shareholders' Equity Current liabilities Total current liabilities Long-term liabilities Total liabilities Shareholders' equity 0 0 Total shareholders' equity 0 Total liabilities and shareholders' equity $ 0