For the next four questions, use the following data and use the value of farm production format. (Ch02) Crop sales of new crop Crop sales of old crop Change in crop inventory from 1/10 to 12/10 Change in accounts payable from 1/10 to 12/10 Change in accounts receivable from 1/10 to 12/10 Government payments received in 2010 Cash received for sale of tractor Market livestock purchases Feed purchases Cash paid for operating expenses Capital gain on sale of tractor Change in prepaid expenses from 1/10 to 12/10 90,000 Cash paid for interest expense 35,000 Change in noncurrent deferred taxes (15,000) Change in accrued interest (7,500) Depreciation 20,400 Family living withdrawals 12,500 Tractor purchase 30,000 Income taxes paid 3,000 Change in accrued income taxes 25,000 Net income 75,000 Valuation changes of all capital assets 4,300 Owner equity 1/1/10 2,000 10,000 (2000) (3,000) 12,500 22,500 37,500 6,000 (3.000) 20,000 32.000 325,000 Calculate the owner equity