A company's balance sheet shows: cash and cash equivalents' of $22,000, accounts receivable (net of 5, 500 of allowance for doubtful accounts) of $17,000, office equipment (net of 10,000 of accumulated depreciation expense) of $50,000, and accounts payable of $22, 500. What is the amount of the company's partner's capital/shareholder's equity? $ 51,000. $ 66, 500. $ 82,000. $ 92,000. $115,000