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, $29,000; accounts receivable, $24,000; inventory, $38,000, equipment (net), $93,000; accounts payable, $27,000; salaries payable, $11,500; interest payable, $7,500; notes payable (due in 18 months), $43,000; common stock, $76,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $150,000. (Amounts to be deducted should be indicated by a minus sign.) Answer is not complete. K AND J NURSERY, INC. Balance Sheet At December 31, 2021 Assets Current assets Accounts receivable $ 29.000 X Inventory 24,000 X 38,000 X 91,000 Total current assets Property, plant, and equipment 0 $ 91,000 Net property, plant, and equipment Total assets Liabilities and Shareholders' Equity Current liabilities Accounts payable Salaries payable Interest payable $ 27,000 11,500 7.500 46,000 Total current liabilities Long-term liabilities Notes payable 43,000 Total liabilities 89,000 Shareholders' equity Common stock Retained earnings $ 76,000 19,000 Total shareholders' equity Total liabilities and shareholders' equity 95,000 184,000 $