The following account balances were taken from the 2021 post-closing trial balance of the Bowler Corporation: cash, $8,000; accounts recelvable, $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. Prepare a 12/31/2021 balance sheet. (Amounts to be deducted should be indicated by a minus sign.)