At December 31,2021 , Summer Corporation has cash of $58 million, accounts receivable of $19 million, and long-term assets of $37 million. The company owes accounts payable of $19 million and has a long-term note payable of $30 million. Summer has common stock of $21 million and retained earnings of $44 million. Prepare Summer Corporation's balance sheet at December 31 , 2021 , complete with its proper heading. Start with the heading and then complete the assets section of the statement and finally complete the liabilities and stockholders' equity section of the statement. (Enter all amounts in millions. Classify the balance sheet by selecting the proper title on all applicable subtotal lines. In the first part complete the assets section of the balance sheet. In the second part complete the liabilities and stockholders equity section of the balance sheet. If an input field is not used in the table leave the field empty; do not select a label or enter a zero.)