5. Sam Miller and his wife Sally purchased a home in San Angelo, Texas in 2008 for $100,000. Their original home mortgage was for $90,000. The house has a current market value of $185,000 and a replacement value of $210,000. They still owe $55,000 on their home mortgage. Sam and Sally are now constructing their balance sheet. How should their home be reflected on their current personal balance sheet? The balance sheet equation is