At December​ 31, 2018​, Heart Corporation has cash of $ 50 ​million, accounts receivable of $ 21 ​million, and​ long-term assets of $ 36 million. The company owes accounts payable of $ 19 million and has a​ long-term note payable of $ 27 million. Heart has common stock of $ 23 million and retained earnings of $ 38 million. Prepare Heart ​Corporation's balance sheet at December​ 31, 2018​, complete with its proper heading.