During 2021, Brewster Compary eamed revenues of $146 millon. (i) (Cick the icon to vew bdanional informalion) Read the requirements. freas a lakal ou entar a reco.). Requirement 2. Prepare the statement of retained eamings (with a proper heading) for 2021. (Entor all amounts in malions. Include a subtotal affer the "Ader line of the statement.) Add: Sulptotal Less: First prepare the belance sheet header, then complete the assets soction of the statement. Finally, complete the liabitities and stockholders' equity section of the stafement (Enter all amoun milions. Classify the balance theet by solecting the proper the on all applicable subtotal lines. In the first part complese the assets section of the balance sheet in the second parf compleft liabilities and stockholders' equily section of the balance sheet. Classify the balanco sheet by selecting the proper title on all applicatile subbotal or total innes. If an input feld is rot used in leave the field emply, do not select a label or enter a zero.) Brewster incurred, during that same year, salary expense of $28 million, rent expense of $23 million, and utilities expense of $19 million. Brewster declared and paid dividends of $15 million during the year. At December 31, 2021, Brewster had cash of $175 million, accounts receivable of $85 million, property and equipment of $39 million, and other long-term assets of $25 million. At December 31,2021 , the company owed accounts payable of $56 million and had a long-term note payable of $33 million. Brewster began 2021 with a balance in retained earnings of $76 million. At December 31,2021 , Brewster had total stockholders' equity of $235 million, which consisted of common stock and retained earnings. Brewster has a year-end of December 31