E1-25A. (Learning Objectives 3, 4: Apply the accounting equation; construct a balance sheet) The following are the assets and liabilities of Jill Carlson Realty Company, as of January 31, 2018. Also included are revenue, expense, and selected stockholders' equity figures for the year ended on that date (amounts in millions): 25.7 0.5 2.9 39.2 1.5 13.7 102.6 79.4 1.6 7.6 2.6 Property and equipment, net Current liabilities Retained earnings, beginning.... Retained earnings, ending... Cash Other assets (long-term)... Salary and other employee expenses.. Long-term liabilities 57.2 9.3 Requirement 1. Construct the balance sheet of Jill Carlson Realty Company at January 31, 2018. Use the accounting equation to compute ending retained earnings