From the Following Accounts and Amounts Prepare a Balance Sheet

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.
$$\begin{array} { | l | r | } \hline \text { Accounts Payable } & \$ 61,250 \\\hline \text { Accounts Receivable } & \$ 70,500 \\\hline \text { Building } & \$ 50,000 \\\hline \text { Capital Stock } & \$ 50,000 \\\hline \text { Cash } & \$ 64,000 \\\hline \text { Equipment } & \$ 30,000 \\\hline \text { Insurance Expense } & \$ 5,000 \\\hline \text { Land } & \$ 125,000 \\\hline \text { Notes Payable } & \$ 175,000 \\\hline \text { Sales Revenue } & \$ 25,000 \\\hline \text { Salaries Expense } & \$ 20,000 \\\hline\end{array}$$