Arrange the following items in proper balance sheet presentation: Note: Amounts to be deducted should be indicated with parentheses or a minus sign. Accumulated depreciation $ 324,000 Retained earnings 62,000 Cash 12,000 Bonds payable 185,000 Accounts receivable 54,000 Plant and equipmentoriginal cost 720,000 Accounts payable 41,000 Allowance for bad debts 9,000 Common stock, $1 par, 100,000 shares outstanding 100,000 Inventory 69,000 Preferred stock, $50 par, 1,000 shares outstanding 50,000 Marketable securities 23,000 Investments 29,000 Notes payable 40,000 Capital paid in excess of par (common stock) 96,000