Presented below is selected information related to Kirby Company at December 31, 2017. Kirby reports financial information monthly. Accounts Payable $ 3,879 Salaries and Wages Expense $21,333 Cash 8,404 Notes Payable 32,322 Advertising Expense 7,757 Rent Expense 13,575 Service Revenue 69,170 Accounts Receivable 17,454 Equipment 37,494 Owners Drawings 9,697

total asset is 63352

net income is 26505

determine the owners equity of Kirby Company at December 31, 2017.