Smith's account balances are as follows: cash 300 accounts receivable 30 supplies 15 . . equipment 90 buildings 150 . land 200 accounts payable 65 taxes payable 50 . wages payable 75 interest payable 25 short-term debt 10 . sales revenue 110 interest revenue 55 wage expense 45 tax expense 35 misc. expense 15 What is the amount of equity?