USE THE FOLLOWING INFORMATION TO ANSWER QUESTIONS 31-35 Financial data for Cool Jewels, LLC. is given below. All figures are in dollars. Use this data to construct a Balance Sheet for the company for the year ending December 31, 2021 and use your constructed statement to answer the following 5 questions. NOTE: Not every item in the list below belongs on the balance sheet - you have to use some given data to determine needed accounts for the balance sheet. However, other than what is listed and/or can be derived, there are no other accounts on the company's balance sheet - use cash as a plug figure to balance the balance sheet. Accounts payable Accruals Accumulated depreciation Additional paid in capital Beginning of year inventory 46,000 20,100 1,030,600 314,500 259,200 Common stock ($1.75 par value) Cost of goods sold 63,800 2,087,300 Current portion of Long-term debt 53,000 Gross accounts receivable 98,800 Gross fixed assets 2,570,600 Long-term debt (excluding current portion) 1,191,200 Purchases 2,157,300 Retained earnings 483,600 Returns and allowances 100 Short-term bank loan 13,900 Cash ??? 31. What did Cool Jewels, LLC. record as Total Current Assets on December 31, 2021 balance sheet? 32. What did Cool Jewels, LLC. record as Total Current Liabilities on December 31, 2021 balance sheet? 33. What did Cool Jewels, LLC. record as Total Assets on December 31, 2021 balance sheet? 34. What was Total Shareholder's Equity on Cool Jewels, LLC. December 31, 2021 balance sheet? 35. Cool Jewels, LLC. reported net income for 2021 of $102,200 and the company paid dividends of $1.05 per share in 2021. Given this information (along with the data provided above), compute what Cool Jewels, LLC. reported as retained earnings on its December 31, 2020 balance sheet? (Assume that no additional shares of stock were issued between December 31, 2020 and December 31, 2021).