The following is a December 31, 2016, post-closing trial balance for the Jackson Corporation.
| Account Title | Debits | Credits | ||
| Cash | 47,000 | |||
| Accounts receivable | 41,000 | |||
| Inventories | 82,000 | |||
| Prepaid rent | 23,000 | |||
| Marketable securities (short term) | 17,000 | |||
| Machinery | 180,000 | |||
| Accumulated depreciation—machinery | 18,000 | |||
| Patent (net of amortization) | 86,000 | |||
| Accounts payable | 11,500 | |||
| Wages payable | 7,500 | |||
| Taxes payable | 39,000 | |||
| Bonds payable (due in 10 years) | 210,000 | |||
| Common stock | 100,000 | |||
| Retained earnings | 90,000 | |||
| Totals | 476,000 | 476,000 | ||
| Required: |
Prepare a classified balance sheet for Jackson Corporation at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)  |