Amounts of the assets and liabilities of Petrie Associates Inc., as of December 31, 2020, are given as follows. Also included are revenue and expense figures for the year ended on that date (amounts in millions). (Click the icon to view the amounts.) Requirement Prepare the balance sheet of Petrie Associates Inc. as of December 31, 2020. Use the accounting equation to compute ending retained earnings. X i Amounts - Property and equipment, net .... $ 7 Total revenue $ 38 Investment 77 Receivables 241 Long-term liabilities 78 Current liabilities 275 Other expenses 13 Common shares 17 Cash 29 Interest expense 7 21 Salary and other employee expense 14 Retained earnings, beginning Retained earnings, ending ? Other assets 45 Prepare the balance sheet for Petrie Associates Inc. Complete the heading first. Compute the retained earning using the accounting equation. Do not calculate retained earnings using the net income method. (Leave any unused cells blank.) (in millions) Assets Liabilities Total liabilities Shareholders' Equity Total shareholders' equity Total assets Total liabilities and shareholders' equity