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, $19,000; accounts receivable, $14,000; inventory, $28,000; equipment (net), $83,000; accounts payable, $17,000; salaries payable, $6,500; interest payable, $2,500; notes payable (due in 18 months), $33,000; common stock, $56,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $130,000. (Amounts to be deducted should be indicated by a minus sign.) K AND J NURSERY, INC. Balance Sheet At December 31, 2021 Current assets Cash Accounts receivable Inventory Total current assets Property, plant, and equipment Equipment Assets $ 83,000 $ 19,000 14,000 28,000 61,000 Net property, plant, and equipment 83,000 Total assets $ 144,000 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 Total shareholders' equity Total liabilities and shareholders' equity $ 56,000 $ 17,000 6,500 2,500 26,000 33,000 59,000 56,000 $ 115,000