Assume that a farmer has current assets including cash of $5,000, $7,174 in livestock inventory, $56,997 in crop inventory, purchased inputs of $8,377, cash invested in growing crops of $2,834, and prepaid insurance of $975. In addition, assume that the firm has longer-termed assets of investments in cooperatives of $577, land and buildings of $689,272, farm equipment of $100,738, and breeding livestock of $17,499. Assume that the operator dwelling is worth $91,683. Assume that the current liabilities include notes payable within the year of $15,600, current portion of long-term debt of $7,706, accrued interest of $3,115, and accounts payable of $4,924. Finally, assume that the long-term debt includes $67,553 of real estate debt and $9,040 of equipment debt. What is owner equity? Construct the firm’s balance sheet.