Accounting homework please help i don't know why the accounts receivable is in parenthesis

2. Given the below statement of financial position: Assets Equipment: $48,000 Supplies: $8,000 Cash: $14,000 Dividends: $5,000 Liabilities Share capital - ordinary: $50,000 Retained earnings: $17,500 Accounts Payable: $16,000 Accounts Receivable: ($8,500) Total Equities & Liabilities: $75,000 Rearrange the given statement into its proper form