The following items are taken from the financial statements of the Kingbird Service for the year ending December 31, 2016: Accounts payable Accounts receivable Accumulated depreciation Advertising expense Cash owners capital (1/1/16) Owner's drawings Deprecation expense s17800 11000 28000 21300 15300 42800 equipment Insurance expense Note payable, due 6/30/17 Prepaid insurance (12-month policy) Rent expense Salaries and wages expense Service revenue 11900 210000 3100 0100 6200 17000 32500 131700 4000 6000 Supplies expense What is the book value of the equipment at December 31, 2016