Accounts payable Accounts receivable Accumulated depreciation-equipment Advertising expense Cash Common stock $ 19,000 11,000 28,000 21,000 11,000 40,000 Dividends 14,000 Depreciation expense 12,000 Equipment 190,000 Insurance expense 3,000 Note payable, due 6/30/14 70,000 Patents 20,000 Prepaid insurance (12-month policy) 6,000 Rent expense 17,000 Retained earnings (1/1/13) 85,000 Salaries and wages expense 32,000 Service revenue 125,000 Supplies 4,000 6,000 Supplies expense The following items are taken from the financial statements of the Postal Service for the year ending December 31, 2013: What is the book value of the equipment at December 31, 2013?