The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation: cash, $8,000; accounts receivable, $18,000; inventory, $32,000; equipment, $180,000; accumulated depreciation, $72,000; accounts payable, $54,000; salaries payable, $28,000; retained earnings, $18,000; and common stock, $66,000.