The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2016, the end of its fiscal year: cash, $32,000; accounts receivable, $27,000; inventories, $41,000; equipment (net) $96,000; accounts payable, $30,000; wages payable, $13,000; interest payable, $9,000; note payable (due in 18 months), $46,000; common stock, $82,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $165,000 (Amounts to be deducted should be indicated by a minus sign.) K AND J NURSERY, INC Balance Sheet At December 31, 2016