From the following accounts and amounts prepare a balance sheet for the Swell Company for December 31, 2010. You must compute the amount for retained earnings to complete the balance sheet. Accounts Payable:$61,250; Accounts Receivable: $70,500; Building: $50,000; Capital Stock: $50,000; Cash:$64,000; Equipment: $30,000; Insurance Expense: $5,000; Land: $125,000; Notes Payable: $175,000; Sales Revenue: $25,000; Salaries Expense:$20,000.