Sandy is a realtor. She organized a business like a corporation. The business received 95.000 $ cash from Sandy and issued shares to Sandy. She has 16.000 $ in personal BANK ACCOUNT and 71.000 $ in the business bank account. Sandy owes 1.000 $ on a personal charge account. Sandy acquired business furniture for 41.000$ on April, 25. Of this amount, the business owes 33.000 $ on accounts payable at April, 30. Office supplies on hand at the real estate office total 11.000 $. Sandy business owes 36.000 $on a note payable for some land acquired for a total price of 110.000 $. Sandys business spent 24.000 $ for a Realty Universe franchise, which entitles her to represent herself as an agent. Sandy owes 140.000 $ on a personal mortgage on her personal residence, which she acquired last year for a total price of 340.000 $. Requirements: prepare the balance sheet of Sandys corporation at 30, April. What is the amount of retained earnings? Identify personal items.