Use the following adjusted trial balance to answer question 20. Cash $ 20,000 Accounts Receivable 30,000 Supplies 7,000 Prepaid Insurance 3,000 Equipment 130,000 Accumulated Depreciation - Equipment 60,000 Accounts Payable 6,000 Notes Payable 10,000 B.W. Capital B.W. Drawing Sales Revenue 70,000 17,000 148,000 Wages Expense 42,000 Rent & Utilities Expense 21,000 Insurance Expense 14,000 Depreciation Expense - Equipment 5,000 Miscellaneous Expense 5,000 What is the book value of the equipment? a. $3,000 b. $30,000 Oc. $33,000 Od. $70,000