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At December 31, 2022, the balance sheet accounts for Herring & Alston Corp. were as follows: Notes payable (due in equal installments over two years)

At December 31, 2022, the balance sheet accounts for Herring & Alston Corp. were as follows:

Notes payable (due in equal installments over two years) = $76,000

Cash = $154,000

Accumulated depreciation - buildings = $13,000

Salaries payable = $32,000

Buildings = $53,000

Accounts receivable = $65,000

Prepaid insurance = $9,000

Common stock = $71,000

Accounts payable = $25,000

Retained earnings = $64,000

For the companys classified balance sheet, how much is its total shareholders equity amount for December 31, 2022?

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