5- Given the following list of accounts for Sam Company: Accounts Receivable $20,000 Capital Stock: $16,000 Equipment: $24,000 Notes Payable: $? Retained Earnings: $30,000 Rent Expenses: $4,000 Cash: $22,000 Dividends: $12,000 Sales Revenues: $24,000 Salaries Expenses: $2,000 What is the amount of the notes payable? * $26,000 $14,000 $54,000 $6,000 None of the above