At December 31, 2021, Jackson Corporation has cash of $52 million, accounts receivable of $23 million, and long term assets of $45 million. The company owes accounts payable of $21 million and has a long-term note payable of $31 million. Jackson has common stock of $28 million and retained earnings of $40 million. Prepare Jackson Corporation’s balance sheet at December 31, 2021, complete with its proper heading.