please answer this question

The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation: cash, $9,500; accounts receivable, $14,500; inventory, $25,000; equipment, $190,000; accumulated depreciation, $58,000; accounts payable, $83,000; salaries payable, $21,000; retained earnings, $18,000; and common stock, $59,000. Prepare a 12/31/2021 balance sheet. (Amounts to be deducted should be indicated by a minus sign.)