Tommer Corporation ended its fiscal year on September 30, 2021, with cash of $76 million, accounts receivable of $30 million, property and equipment of $29 million, and other long-term assets of $23 million. The company's liabilities consist of accounts payable of $36 million and long-term notes payable of $24 million. Tommer Corporation has total stockholders' equity of $98 million; of this total, common stock is $35 million. Solve for the company's ending retained earnings and then prepare Tommer Corporation's balance sheet at September 30, 2021. Use a proper heading on the balance sheet.