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The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation: cash, $5,000; accounts receivable, $10,000: Inventory, $16,000: equipment, $100,000; accumulated depreciation, $40,000; accounts payable, $20,000, salaries payable, $12,000, retained earnings, $9,000; and common stock, $50,000 Prepare a 12/31/2021 balance sheet. (Amounts to be deducted should be indicated by a minus sign.) BOWLER CORPORATION Balance Sheet At December 31, 2021 Assets Liabilities and Shareholders' Equity