The trial balance for K and J Nursery, Incorporated, listed the following account balances at December 31, 2024, the end of its fiscal year; cash, $21,000; accounts recelvable, $16,000; inventory, $30,000; equipment (net), $85,000; accounts payable, $19,000; 5a laries payable, $7,500; interest payable, $3,500; notes payable (due in 18 months), $35,000; common stock, $60,000. Prepare a classifled balance sheet for K and J Nursery, Incorporated. The equipment originally cost $140,000. Note: Amounts to be deducted should be indicated by a minus sign