Sullivan Corporation ended its fiscal year on September 30, 2021, with cash of $78 million, accounts receivable of $27 million, property and equipment of $27 million, and other long-term assets of $21 million. The company’s liabilities consist of accounts payable of $34 million and long-term notes payable of $17 million. Sullivan Corporation has total stockholders’ equity of $102 million; of this total, common stock is $31 million. Solve for the company’s ending retained earnings and then prepare Sullivan Corporation’s balance sheet at September 30, 2021. Use a proper heading on the balance sheet.