The following account balances were taken from the 2024 post-closing trial balance of the Bowler Corporation: cash, $8,500; accounts receivable, $13,500; inventory, $23,000; equipment, $170,000; accumulated depreciation, $54,000; accounts payable, $69,000; salaries payable, $19,000; retained earnings, $16,000; and common stock, $57,000. Prepare a balance sheet for December 31, 2024. Note: Amounts to be deducted should be indicated by a minus sign.