$13$

Based on the accounts below please answer the MCO's question form $14$ to $17$

$\backslash$table$[[$Account$,$Amount$],[$Cash$,$$$2,000],[$Accounts Receivable,$$15,000],[$Inventory$,$$$25,000],[$Prepaid Insurance,$$2,000],[$Equipment$,$$$50,000],[$Equipment Accumulated Depreciation,$($$$10,000)],[$Land$,$$$30,000],[$Patents$,$$$5,000],[$Office Supplies,$$1,200],[$Accounts Payable,$$12,000],[$Notes Payable,$$18,000],[$Salaries Payable,$$3,000],[$Unearned Revenue,$$4,000],[$Common Stock,$$40,000],[$Retained Earniness $($Berinolos$),55000]]$