Prepare a balance sheet using the information given below. Make sure to identify current assets, net fixed assets, total assets, current liabilities, long$-$term debt, total equity, and total liabilities and equity.

gross fixed assets $-$ $$40,000$

cash $-$ $$18,000$

other assets $-$ $$5,000$

accumulated depreciation $-$ $$30,000$

common stock$-$ $$43,000$

short$-$term notes payable$-$ $$12,000$

accounts payable$-$ $$35,000$

inventories$-$ $$122,000$

retained earnings$-$ $$100,000$

accounts receivable$-$ $$60,000$

long$-$term notes payable$-$ $$10,000$

long$-$term bonds payable$-$ $$15,000$

sales$-$ $$300,000$

cost of goods sold$-$ $$150,000$

depreciation expense$-$ $$3,000$