Claude Pineau, a factory worker in Hull, Quebec, asks you to help him find out how much he is worth. From a discussion with him you find out the following facts: His bank balance is $754 He owns a home valued at $82, 500 which has a mortgage on it of $12, 500. He owns furniture and household equipment valued at $16, 000. He owns a summer property valued at $65, 000 which he bought entirely with money borrowed from the bank. Since the time of purchase he has paid back $20, 0000 of the loan. He has unpaid bills amounting to $1, 560. He owes his father in law, M. Dupuis, the sum of $10, 000 which he borrowed interest free several years ago at the time he bought his home.

List Claude Pineaus assets in one column, his liabilities in another to make a balance sheet and calculate his net worth.