A list of the balance sheet accounts and their balances for Maxwell Company at 12/31/22 are presented below, except for Retained Earnings, which must be computed. Cash includes a $8,000 bank overdratt and restricted funds of $32,000 (bond sinking fund). Inventories are valued at lower of sost of matket wing UFO. Marketable securities consist of trading securities of 518,350 (current) and available-for-ale securites of $20,000 (non-current), both at falr value. Land indudes an abandoned lot that cost $27,500, which is sole-onger used in operations: Cominon stock authoriced was 280,000 shanes. Assume that notes are ahort-term unles otherwise stated. Prepare a clasilied hatunce sheet in good forin