30 2004225 The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation cash, $7,000; accounts receivable, $12,000, inventory, $20,000; equipment, $140,000; accumulated depreciation, $48,000; accounts payable, $48.000: salaries payable, $16,000: retained earnings, $13,000, and common stock, $54,000 Prepare a 12/31/2021 balance sheet. (Amounts to be deducted should be indicated by a minus sign.) BOWLER CORPORATION Balance Sheet At December 31, 2021 Assets Liabilities and Shareholders' Equity