The following information was taken from the accounting records of XYZ Company for the year ended December 31, 2021: Utilities payable ........... $12,000 Trademark ................... ? Retained earnings ........... $37,000 (at January 1, 2021) Inventory ................... $26,000 Accumulated depreciation .... $15,000 Cash ........................ $11,000 Mortgage payable ............ $30,000 (due April 1, 2024) Cost of goods sold .......... $35,000 Building .................... ? Income tax expense .......... $24,000 Patent ...................... $17,000 Utilities expense ........... ? Interest revenue ............ $55,000 Accounts payable ............ $27,000 Dividends ................... ? Notes payable ............... $39,000 (due October 1, 2022) Accounts receivable ......... $36,000 Sales revenue ............... $94,000 Equipment ................... $79,000 Common stock ................ $81,000 Advertising expense ......... $14,000 Supplies .................... $21,000 The following additional information is available: 1. The total P-P-E at December 31, 2021 was double the amount of total current liabilities at December 31, 2021. 2. 25% of XYZ Company's 2021 net income was paid to stockholders as dividends. 3. Total equity at December 31, 2021 was equal to $163,000. Calculate the balance in the building account at December 31, 2021. Do not use decimals in your answer.