The following accounts were taken from Happy Company's balance sheets for 2026:

January 1 December 31
Cash $20,000 $17,000
Land $57,000?
Notes payable $36,000 $48,000
Retained earnings $33,000 $51,000
Supplies $11,000 $19,000
Accounts payable $42,000 $23,000
Equipment $28,000 $36,000
Patent $18,000?
Accounts receivable $56,000 $43,000
Common stock $83,000 $97,000
Mortgage payable $77,000 $81,000
Copyright $32,000 $32,000
Inventory $49,000 $65,000

Happy Company's income statement for 2026 appears below:

Sales revenue ................ $236,000
Cost of goods sold ........... ?
Salaries expense ............. $ 58,000
Rent expense ................. $ 33,000
Income tax expense ........... $ 21,000
Net income ................... ?

The following additional information is available:

1. Dividends declared by Happy Company during 2026 were equal to 28% of the net income for 2026.

2. Total intangible assets at December 31, 2026 were equal to $81,000.

Calculate the balance in the patent account on December 31, 2026.