Exquisite Jewelers is developing its annual financial statements for 2015. The following amounts were correct at December 31, 2015: cash, $58,000; accounts receivable. $71,000; merchandise inventory, $154,000: prepaid insurance, $ 1,500; investment in stock of Z corporation (long-term), $36,000; store equipment, $67,000; used store equipment held for disposal, $9,000; accumulated depreciation, store equipment, $ 19,000; accounts payable, $52,500: long-term note payable, $42,000; income taxes payable, $9,000; retained earnings, $ 164,000; and common stock, 1,00,000 shares outstanding, par value $1.00 per share (originally sold and issued at $1.10 per share). Required: Based on these data, prepare a December 31, 2015, balance sheet. Use the following major captions (list the individual items under these captions): a. Assets: Current Assets, Long-Term Investments, Fixed Assets, and Other Assets. b. Liabilities: Current Liabilities and Long-Term Liabilities. c. Stockholders' Equity: Contributed Capital and Retained Earnings. What is the net book value of the store equipment? Explain what this value means