Kramer and Associates has the following account balances listed in alphabetical order. Accumulated Depreciation, $21,000; Accounts Payable, $9, 500, Accounts Receivable, $9,000; cash $3,000, Equipment $45,000, Land $18,000, Mortgage Payable, $48,000; Prepaid Insurance, $9, 500; Supplies, $3,000; Unearned Revenue, $5,000; Wages Payable, $8,000. Kramer and Associates long - term assets are: $24, 500. $42,000. $66, 500. $12, 500