(Learning Objectives 3, 4: Using the accounting equation; preparing a balance sheet) Amounts of the assets and liabilities of Ellen Samuel Banking Company, as of January 31, 20X6, are given as follows. Also included are revenue and expense fi gures for the year ended on that date (amounts in millions):

❙ Requirement 1 Prepare the balance sheet of Ellen Samuel Banking Company at January 31, 20X6. Use the accounting equation to compute ending retained earnings.