The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation: cash, $7,500; accounts receivable, $17,500; inventory, $31,000; equipment, $170,000; accumulated depreciation, $70,000; accounts payable, $47,000; salaries payable, $27,000; retained earnings, $17,000; and common stock, $65,000. 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