Prepare a balance sheet as of December 31, 2021, for Waterhouse Co., from the following information: Machinery and equipment 520,500 Accumulated depreciation 163,500 Inventory 165,000 Short-term notes payable 105,000 Accounts receivable 90,000 Prepaid insurance 13,500 Cash $82,500 Common stock 405,000 Accounts payable 112,500 Retained earningsprior year 69,000 Retained earningscurrent year ?