The following information is provided for Sacks Company before closing entries. Cash Supplies Prepaid rent Salaries expense Equipment $ 13,000 5,500 3,000 5,500 66,000 Service revenue 34,000 Miscellaneous expenses 21,000 Dividends Accounts payable Common stock Retained earnings 4,000 6,000 69,000 9,000 What is the amount of total shareholders' equity? $69.500 O $6,000 $81.500 O $87.500