The following account balances appear in the 2021 adjusted trial balance of Blue Devils Corporation: Cash, $4,900; Accounts Receivable, $8,900; Supplies, $18,900; Equipment, $119,000; Accumulated Depreciation, $44,500; Accounts Payable, $25,900; Salaries Payable, $15,900; Common Stock, $59,000; and Retained Earnings,.

Prepare the December 31, 2021, classified balance sheet including the correct balance for retained earnings. (Amounts to be deducted should be entered with minus sign.)