The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation: cash, $8,000; accounts receivable, $13,000; inventory, $22,000; equipment, $160,000; accumulated depreciation, $52,000; accounts payable, $62,000; salaries payable, $18,000; retained earnings, $15,000; and common stock, $56,000. Prepare a 12/31/2021 balance sheet.

BOWLER CORPORATION Balance Sheet At December 31, 2021 Assets $ 160,000 Equipment Accumulated depreciation (52,000) 108,000 Current assets Accounts receivable Inventory 13,000 22,000 143,000 $ Liabilities and Shareholders' Equity Common stock 56,000 15,000 Retained earnings