$[$The following information applies to the questions displayed below.$]$

Exquisite Jewelers is developing its annual financial statements for the current year. The following amounts were correct at December $31,$ current year: cash, $$65,650$; accounts receivable, $$79,500$; merchandise inventory, $$171,000$; prepaid insurance, $$2,350$; investment in stock of Z Corporation $($long$-$term$),$ $$44,500$; store equipment, $$84,000$; used store equipment held for disposal, $$12,400$; accumulated depreciation, store equipment, $$20,700$; accounts payable, $$61,000$; long$-$term note payable, $$50,500$; income taxes payable, $$17,500$; retained earnings, $$181,000$; and common stock, $117,000$ shares outstanding, par value $$1\mathrm{.}00$ per share $($originally sold and issued at $$1\mathrm{.}10$ per share$).$

Award: $1\mathrm{.}42$ points

Required:

Based on these data, prepare a December $31,$ current year, balance sheet.

Note: Amounts to be deducted should be indicated by a minus sign.

Part $2$: What is the net book value of the store equipment? $($Do not include the used store equipment held for disposal.$)$

Part $1$ and $2$ please