At December $31,20212021,$ DiamondDiamond Corporation has cash of $ $51$$$51$ million, accounts receivable of $ $25$$$25$ million, and long$-$term assets of $ $42$$$42$ million. The company owes accounts payable of $ $18$$$18$ million and has a long$-$term note payable of $ $30$$$30$ million. DiamondDiamond has common stock of $ $23$$$23$ million and retained earnings of $ $47$$$47$ million. Prepare DiamondDiamond Corporation's balance sheet at December $31,20212021,$ complete with its proper heading.