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, $36,000; accounts receivable, $31,000; inventory, $45,000; equipment (net), $100,000; accounts payable, $34,000; salaries payable, $15,000; interest payable, $11,000; notes payable (due in 18 months), $50,000; common stock, $90,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $185,000. (Amounts to be deducted should be indicated by a minus sign.)