Accounts appearing in the December 31 trial balance of Marmara Inc. are listed below: Accounts Payable Capital Stock Accounts Receivable Bank Loan Dividends Rent Expense Salaries Expense Depreciation Expense Sales Revenue Cash Equipment Inventories $36,500 33,000 1,500 58,000 27,800 81,000 Accumulated Depreciation 30,000 Cost of Goods Sold What is the amount of owners' equity on December 31? Answer: 80000 32000 5,000 6,600 19,600 18,000 20,000