As of December 31, 2016, the Balance Sheet of Potawatomi Products, Inc. contains the following items (in random order): Accounts Payable $ 24,000 Land 180,000 Building 500,000 Notes Payable 270,000 Accounts Receivable 60,000 Cash 14,000 Retained Earnings 220,000 Common Stock 376,000 Equipment Determine the amount of Equipment