The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2021, the end of its fiscal year: cash, $21,000; accounts receivable, $16,000; inventory, $30,000; equipment (net), $85,000; accounts payable, $19,000; salaries payable, $7,500; interest payable, $3,500; notes payable (due in 18 months), $35,000; common stock, $60,000. Prepare a classified balance sheet for K and J Nursery, Inc. The equipment originally cost $150,000.

Some information must be missing, maybe retained earnings, since the balance sheet does not balance.

Assets

Current assets

Cash $21,000

Accounts receivable $16,000

Inventory $30,000

Total current assets                      $67,000

Non-current assets

Equipment $150,000

Acc. depreciation ($65,000)

Total non-current assets              $85,000

Total assets                                                             $152,000

Liabilities

Current liabilities

Accounts payable $19,000

Salaries payable $7,500

Interest payable $3,500

Total current liabilities                  $30,000

Long term liabilities

Notes payable $35,000

Total liabilities                                                         $65,000

Stockholders' equity

Common stock $60,000

Total stockholders' equity                                     $60,000

Total liabilities + equity                                         $125,000

                                                                         (missing something)

answer; // there are violations that can cause injuries or death;

i think the answer is a. science center.