and Associates has the following account balances listed in alphabetical order Receivable, $13,000, Cash, $2,000, Equipment, $46,000, Land, $21,000, Mortgage Payable, $42,000; Prepaid Insurance, $5,500; Supplies, $1,000; Unearned Revenue, $4,000, Wages payable, $6,000. Kramer and Associates' long-term assets are OA. S21.500 B $66,500 O C. $49,000 OD. $15,000