The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation: cash, $5,500; accounts receivable, $15,500; inventory, $27,000; equipment, $210,000; accumulated depreciation, $62,000; accounts payable, $92,000; salaries payable, $23,000; retained earnings, $20,000; and common stock, $61,000. 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 0 S 0 Liabilities and Shareholders' Equity 0 Oo $