The following items are taken from the financial statements of the Postal Service for the year ending December 31, 2018: Postal Service Accounts Item Amount Accounts payable $18,000 Accounts receivable 11,000 Accumulated depreciation - equipment 28,000 Advertising expense 21,000 Cash 15,000 Common stock 42.000 Dividends 14.000 Depreciation expense 12,000 3,000 Insurance expense Note payable, due 6/30/19 70,000 Prepaid insurance (12-month policy) 6.000 Rent expense 17,000 Retained earnings (1/1/18) 60,000 Salaries and wages expense 32.000 Service revenue 133.000 Supplies 4,000 Supplies expense 6.000 Equipment 210,000 The amount that would be reported for stockholders' equity at December 31, 2018, is $