The followings are balances of each accounts.

Based on the given information, calculate the value of total equity.

Accrued Salaries Payable $15,000$

Accumulated Depreciation $10,000$

Building $100,000$

Cash $60,000$

Common Stock $35,000$

Notes Payable $20,000$

Notes Receivable $20,000$

Rent Revenue $50,000$

Room Sales Revenue $70,000$

Salaries Expense $20,000$