At December 31, 2018 , Ocean Corporation has cash of $ 60 million, accounts receivable of $ 24 million, and long-term assets of $ 37 million. The company owes accounts payable of $ 16 million and has a long-term note payable of $ 29 million. Ocean has common stock of $ 30 million and retained earnings of $ 46 million. Prepare Ocean Corporation's balance sheet at December 31, 2018 , complete with its proper heading